RAGHAV VENTURES v. COMMISSIONER OF DELHI GOODS & SERVICES TAX
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
RAGHAV VENTURES
v.
COMMISSIONER OF DELHI GOODS & SERVICES TAX
W.P.(C) 12209/2023 & CM APPL. 47988/2023 dated 01.04.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017 / Delhi Goods & Services Tax Act, 2017
Relevant Section : Section 54 & 56
Rule Number : Rule 96
Rule Name : Central Goods & Services Tax Rules, 2017 / Delhi Goods & Services Tax Rules, 2017
Decision : In favour of assessee
In this case, the Petitioner is an exporter of mobile phones of various brands and accessories. Refunds in normal course were claimed through shipping bills, which were released by the Customs through ICEGATE after processing the shipping bills filed from time to time. Further, IGST refund for the tax period December 2022, February 2023, March 2023 and May 2023 has been sanctioned, but without interest. Petitioner claims that the said refund was credited into his account on 04.12.2023. He gave an application dated 06.12.2023 to the proper officer (Special Commissioner), Department of Trade & Taxes, praying for the grant of interest at the rate of 6% from the date of filing of refund applications till 03.12.2023. The department objected for grant of interest, on the ground that the petitioner has only claimed the integrated tax and not the interest on the same and therefore he is not entitled for the grant of interest on the tax amount. Held that- payment of interest under Section 56 of the Act being statutory is automatically payable without any claim, in case the refund is not made within 60 days from the date of receipt of the application. Payment of interest does not depend on the claim made by petitioner and therefore cannot be denied on the ground of waiver on the claim of interest in FORM GST-RFD-01.
Represented By:
Counsel for the Petitioner: Virag Tiwari, Ramashish & Rishabh Jain, Advocates
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