ERNST AND YOUNG LIMITED v. ASSISTANT COMMISSIONER, DIVISION-VASANT KUNJ & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
ERNST AND YOUNG LIMITED
v.
ASSISTANT COMMISSIONER, DIVISION-VASANT KUNJ & ANR.
W.P.(C) 7469/2025 dated 15.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Matter remanded back
Refund – Interest on delayed grant – Refunds sanctioned and released without interest – Petiitoner contented deficiency memo not issued within prescribed 15 days under Rule 90 and interest payable for entire period – Department contended deficiencies genuine and cleared belatedly by petitioner – Court directed judgment in M/s G.S. Industries (2025 Taxo.online 924) and reiterated interest @ 6% payable after 60 days of first refund application – Higher rate of 9% applicable where refund arises consequent to appellate/adjudicatory order attaining finality – Delay in issuance of deficiency memo cannot prejudice assessee – Held: Petition disposed – Matter remanded to Adjudicating Authority to compute interest in terms of G.S. Industries within 2 months and release payment within 1 month thereafter.
Represented By:
Counsel for the Petitioner: Kamal Sawhney, Deepak Thackur, Aakansha Nadhwani & Rishwabh Mishra, Advs.
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