M/S Windsor Exports vs. State Of Haryana And Others

Held

The Court noted the petitioner's grievance regarding the non-disbursement of sanctioned refunds. The respondents, represented by Ms. Shruti Jain Goyal, DAG, Haryana, stated that the refunds for both financial years, 2015-16 and 2016-17, had been sanctioned on July 23, 2021. They further assured the Court that the payment would be credited to the petitioner's account within 20 days. In light of this statement from the respondents, the learned counsel for the petitioner stated that they did not wish to press the petition. Consequently, the Court disposed of the writ petition as having been not pressed. No specific issue regarding the entitlement to the refund or interest was adjudicated upon, as the matter was resolved based on the respondents' submission and the petitioner's decision not to press the case.

Facts

The petitioner, M/s Windsor Exports, filed a writ petition before the Punjab and Haryana High Court seeking directions for the respondents (State of Haryana and others) to issue refunds along with interest. These refunds were due based on assessment orders dated March 25, 2019, for the year 2015-16 and December 17, 2019, for the year 2016-17. The assessment orders determined that the petitioner was entitled to a refund of excess input tax credit on account of sales made outside Haryana and exports made out of India. The petitioner had filed refund applications on January 8, 2020, for 2015-16 and October 14, 2020, for 2016-17. The primary grievance was that despite the refunds being sanctioned, they had not been disbursed.

Key Issues

1. Whether the petitioner is entitled to the refund of excess input tax credit along with interest for the financial years 2015-16 and 2016-17, as determined by the assessment orders dated 25.3.2019 and 17.12.2019, respectively. Petitioner's contention: The petitioner argued that assessment orders had been passed determining excess input tax credit refundable due to sales outside the State and exports, and refund applications had been filed. The main grievance was the non-disbursement of the sanctioned refund. Respondents' contention: The respondents, through their counsel, stated that the refund for both financial years had been sanctioned on 23.7.2021 and would be credited to the petitioner's account within 20 days.