Poonawala Fincorp Limited vs. Commissioner Of Trade And Taxes & Anr.
Facts
The Petitioner, Poonawala Fincorp Limited, had approached the Delhi High Court challenging an order passed by the GST Officer (Ward-92), Department of Trade & Taxes, New Delhi. The Court, by an order dated 3rd April, 2025, had directed the GST Officer to pass a speaking order. Subsequently, on 27th June, 2025, the GST Officer passed the speaking order, which rejected the Petitioner's prayer for payment of interest. This order was handed over in court on 12th November, 2025. The Petitioner was then informed that they were free to pursue their legal remedies.
Held
The Court noted that a speaking order dated 27th June, 2025, had been passed by the GST Officer (Ward-92), Department of Trade & Taxes, New Delhi, in compliance with the Court's previous order dated 3rd April, 2025. This speaking order rejected the Petitioner's prayer for payment of interest. The Court took this order on record and informed the Petitioner that they were free to avail of their remedies in accordance with law. The Court did not delve into the merits of the interest claim or the reasoning behind the GST Officer's rejection. The primary outcome was the acknowledgment of the speaking order and the Petitioner's liberty to pursue further legal recourse.
Key Issues
1. Whether the GST Officer's speaking order dated 27th June, 2025, which rejected the Petitioner's prayer for payment of interest, is legally sustainable. Petitioner's Contention: The Petitioner sought payment of interest, implying a claim that interest was due to them under the GST law. The specific grounds for this claim and the relevant provisions of law were not detailed in the provided judgment excerpt. Revenue's Contention: The Revenue, represented by the Commissioner of Trade and Taxes & Anr., through their counsel, presented the GST Officer's order which rejected the Petitioner's prayer for interest. The specific arguments or legal basis for this rejection by the Revenue were not elaborated in the judgment excerpt.
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Cause title — parties, addresses and appearances
O R D E R
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2025 CM APPL.65314/2025 in W.P.(C)16160/2024
This hearing has been done through hybrid mode.
In terms of the order dated 3rd April, 2025 passed by this Court, a speaking order has been passed by the Office of the GST Officer (Ward-92), Department of Trade & Taxes, New Delhi.
The said order is dated 27th June, 2025 and has been handed over in Court today. Let the same be taken on record.
The order has been passed rejecting the prayer of the Petitioner for payment of interest.
A copy of the said order dated 27th June, 2025 has been handed over by Mr. Gopalkrishnan, ld. Counsel to the ld. counsel for the Petitioner as well. This is a digitally signed order. The authenticity of the ord
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