SESAME WORKSHOP INITIATIVES (INDIA) PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Vibhu Bakhru, Justice & Amit Mahajan, Justice
SESAME WORKSHOP INITIATIVES (INDIA) PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
W.P. (C) 5590/2023 & CM APPL. 21905/2023 & CM APPL. 21906/2023 dated 01.05.2023
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 56
Notification/Circular : Notification No. 13/17-Central Tax dated 28.06.2017
Decision : Interim
Refund of ITC and interest amount – The present petition has been filed by the petitioner for refund of Input Tax Credit paid towards CGST and IGST totaling to ₹68,37,488/- and the interest amount – The petitioner also challenges the provision of Section 56 of the Central Goods and Services Tax Act, 2017 read with the Notification No.13/17-Central Tax dated 28.06.2017 insofar as it limits the rate of interest on delayed refund at 6% per annum. – Held that: Insofar as the interest for the period commencing from 04.10.2021 is concerned, this Court is, prima facie, of the view that the petitioner is entitled to the same as there has been an inordinate delay in disbursing the refund – Matter is further listed for hearing on 15.05.2023.
Represented By:
Counsel for the Petitioner: Sandeep Chilana, Prem Kandpal, Snehil Sharma, Anjali Jain, Abdullah Tanveer & Jagrati Rastogi, Adv.
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