M/s SOFTWAREONE INDIA PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s SOFTWAREONE INDIA PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
W.P.(C) 6380/2023 & CM APPL. 25086/2023, CM APPL. 25088/2023 dated 25.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Refund – Interest on delayed refund – CESTAT order directing interest from expiry of three months of actual refund application dates till refund date – Commissioner (Appeals) erroneously treated later submission date as filing date – Petitioner forced to litigate for over five years for statutory interest – Respondents paid entire dues including interest during pendency – Held: Petition disposed – Petitioner awarded costs against GST department to be paid within four weeks.
Represented By:
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