Delhi High Court
Ess Aar Automotive Pvt. Ltd. vs Union Of India & Ors. on 14 July, 2020
11
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 3897/2020
ESS AAR AUTOMOTIVE PVT. LTD. ..... Petitioner
Through: Mr. Vineet Bhatia, Advocate.
versus
UNION OF INDIA & ORS. ..... Respondents
Through: Mr. Anil Soni, Advocate with
Mr. Devesh Dubey, Advocate for
respondent No.1.
Mr. Anuj Aggarwal, Advocate with
Mr. Ankit Monga, Advocate for
respondent No.2.
Mr. Harpreet singh, Advocate for
respondents No.3 and 4.
% Date of Decision: 14th July, 2020
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
JUDGMENT
MANMOHAN, J: (Oral)
1. The petition has been heard by way of video conferencing.
2. Present writ petition has been filed seeking a direction to the
respondents to immediately credit the already sanctioned Central Goods
and Service Tax component of the provisional refund amount and to
refund the balance amount to the petitioner.
3. Learned counsel for petitioner states that a provisional refund order
dated 27th November, 2019 under Section 54(6) and Rule 91(2) for
Rs.3,16,76,048 (i.e. CGST Rs.1,58,38,024/- + SGST Rs.1,58,38,024/-)
was sanctioned being 90% of the total claim in terms of Section 54(6) of
the CGST Act.
4. He further states that a revised payment Advice No.62/2019-20
dated 05th December, 2019 was issued to the State Authority and
thereafter the SGST component of the provisional refund was credited to
the bank account of the petitioner.
5. In the writ petition, it had been averred that CGST component of
Rs.1,58,38,024/- provisionally sanctioned on 27th November, 2019 along
with the interest and the remaining 10% of the refund of the balance
amount of Rs.35,19,560/- (CGST-Rs.17,59,780/- + SGST-Rs.17,59,780/-)
along with interest w.e.f. 01st October, 2019 has not been paid till date.
6. Today, learned counsel for the petitioner admits that CGST
component of Rs.1,58,38,024/- being 45% of the total claim has been
released to the petitioner.
7. Mr. Anuj Aggarwal, learned counsel for respondent No.2 states that
his client has advised the Central Government to pay the 5% amount being
Rs.17,59,780/- on 25th June, 2020. He also admits that the balance 5%
amount being Rs.17,59,780/- has to be released by the respondent No.2.
8. Learned counsel for petitioner also seeks payment of interest in
accordance with Section 56 and Rule 94 as well as para 34 of Circular
No.125/44/2019 GST dated 18th November, 2019.
9. Consequently, present writ petition is disposed of with a direction to
the respondent No.2 to pay Rs.17,59,780/- as well as respondents No.3-4
to pay Rs.17,59,780/- within a period of one week.
10. The petitioner is directed to file a comprehensive application
manually with respondent No.2 seeking payment of outstanding interest
within one week.
11. In the event, such an application is filed, it shall be disposed of by
respondent No.2 by way of a reasoned order within two weeks thereafter.
12. The order be uploaded on the website forthwith. Copy of the order
be also forwarded to the learned counsel through e-mail.
MANMOHAN, J
SANJEEV NARULA, J
JULY 14, 2020
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