M/S Rawmet Resources (P) Ltd vs Union Of India And Others ..... Opposite ...
2023 Latest Caselaw 15110 Ori

Orissa High Court

M/S Rawmet Resources (P) Ltd vs Union Of India And Others ..... Opposite ... on 21 November, 2023

Bench: B.R. Sarangi, Murahari Sri Raman

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                                W.P.(C). No. 37153 of 2023

M/s Rawmet Resources (P) Ltd           .....                                       Petitioner
                                                                        Mr. P.K. Jena, Adv.
                                       Vs.
Union of India and others              .....                                 Opposite Parties
                                                                Mr. A. Kedia, Jr. S.C., CGST
              CORAM:
                  ACTING CHIEF JUSTICE DR. B.R. SARANGI
                  MR. JUSTICE MURAHARI SRI RAMAN

                                                ORDER

21.11.2023 Order No. This matter is taken up by hybrid mode.

01.

2. Heard Mr. P.K. Jena, learned counsel appearing for the petitioner and Mr. A. Kedia, learned Jr. Standing Counsel appearing for CGST.

3. The petitioner has filed this writ petition seeking direction to the opposite parties to grant interest as per Section 56 of the CGST/OGST Act on the refunded amount of Rs.17,59,39,952/-.

4. Mr. P.K. Jena, learned counsel appearing for the petitioner contended that though the petitioner is entitled to get interest on the refunded amount as per Section 56 of the Act itself, but the same has not been extended to it. It is further contended that the claim of the petitioner is covered by the judgment of the apex Court in the case of Union of India v. Mohit Minerals Pvt. Ltd., 2022 SCC OnLine 657 and, as such, the same has been referred to by this Court while deciding in an identical matter in the case of M/s Rawmet Resources (P) Ltd. v. Union of India disposed of on 28.11.2022. Thus, it is contended that after expiry of 60 days period, the petitioner is entitled to get interest on the refunded amount. The same having not been granted, the petitioner has approached this Court by filing the present writ petition.

5. Mr. A. Kedia, learned Jr. Standing Counsel appearing for CGST contended that the petitioner is not entitled to get any interest on the refunded amount, as the application filed by the petitioner has been completed in all respect on 01.06.2023. It is further contended that the

application of the petitioner was not in conformity with the provisions contained under Section 56 of the Act itself and, therefore, the authority is well justified in debarring the petitioner to get interest on the refunded amount, as claimed in the writ petition.

6. Issue notice to the opposite parties.

7. Since Mr. A. Kedia, learned Jr. Standing Counsel appearing for CGST entered appearance for the opposite parties, three extra copies of the writ petition be served on him for opposite parties no.1 to 3 enabling him to obtain instructions or file counter affidavit and, as such, notice need not be issued to the said opposite parties.

8. List this matter after one week.

(DR. B.R. SARANGI) ACTING CHIEF JUSTICE Ashok

(M.S. RAMAN) JUDGE

Signed by: ASHOK KUMAR JAGADEB MOHAPATRA Designation: Personal Assistant Reason: Authentication Location: HIGH COURT OF ORISSA Date: 21-Nov-2023 16:13:29