MESSRS MEGHMANI ORGANICS LTD. & ANR. v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
MESSRS MEGHMANI ORGANICS LTD. & ANR.
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION No. 10301 of 2024 dated 13.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 94
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Interest on refund – Inter se dispute between State and Central authorities – Petitioner entitled to interest on refund – Pursuant to court orders dated 04.02.2026 and 06.02.2026, respondent No.3 deposited entire interest amount with Registry – Court directed deposit amid dispute over Rule 94 CGST Rules and ‘proper officer’ under Section 2(91) – Held: Writ petition disposed – Petitioner cannot suffer due to inter se dispute amongst respondents – Registry to disburse deposited interest to petitioner after verification – Inter se dispute not to be adjudicated in writ; respondents to resolve independently.
Represented By:
Counsel for the Petitioner: Amal Paresh Dave, Paresh M Dave
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member