M/S Ankush Auto Deals vs Commissioner Of Dgst & Anr.
2021 Latest Caselaw 2948 Del

                          $~65
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +    W.P.(C) 12233/2021
                               M/S ANKUSH AUTO DEALS              ..... Petitioner
                                                    Through      Mr.Rohit Gautam, Advocate.
                                                    versus
                                 COMMISSIONER OF DGST & ANR.             ..... Respondents
                                             Through   Mr.Naushad Ahmed Khan, ASC with
                                                       Mr. Zahidand Ms. Manisha Chauhan,
                                                       Advocates for GNCTD.
                          %                        Date of Decision: 28th October, 2021
                          CORAM:
                          HON'BLE MR. JUSTICE MANMOHAN
                          HON'BLE MR. JUSTICE NAVIN CHAWLA
                                             JUDGMENT

MANMOHAN, J: (Oral) C.M.No.38294/2021 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.12233/2021

1. The petition has been heard by way of video conferencing.

2. By way of the present petition, the Petitioner seeks directions to the respondents to issue refund of Rs.25,29,944/- (SGST Rs. 12,64,972/- +CGST Rs. 12,64,972/-) as well as to grant interest on the refund amount from the date immediately after the expiry of sixty days from the date of receipt of application in FORM RFD-01 till the date of refund and grant exemplary damages to petitioner as the respondents has acted in malafide exercise of power in withholding the refund.

3. Learned Counsel for the Petitioner submits that in terms of Section 54(7), it is incumbent upon the proper officer to issue the refund order

Signature Not Verified

By:KRISHNA BHOJ Signing Date:29.10.2021 22:27:43 within sixty days from the date of receipt of application of refund complete in all respects. He further submits that as per Section 56 of DGST/CGST Act any delay in processing/releasing the refund without any reasons would attract interest. He states that despite written requests/reminders dated 22nd September, 2021 & 05th October, 2021 no response has been received till date.

4. In support of his contention, the learned counsel for the petitioner relies upon the order of this Court in WP(C) 4205/2020, Jian International Vs. Commissioner of Delhi Good and Services Tax, decided on 22nd July, 2020.

5. Issue notice. Mr.Naushad Ahmed Khan, learned ASC accepts notice on behalf of the respondents. He, on instructions, undertakes to this Court that the petitioner's representations dated 22nd September, 2021 and 05th October, 2021 shall be disposed of in accordance with law within three weeks from today.

6. The undertaking given by learned counsel for the respondents is accepted by this Court and the respondents are held bound by the same.

7. In view thereof, the present writ petition is disposed of. List the matter for compliance on 10th January, 2022.

8. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.

MANMOHAN, J

NAVIN CHAWLA, J OCTOBER 28, 2021 KA

Signature Not Verified

By:KRISHNA BHOJ Signing Date:29.10.2021 22:27:43