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ANITA AGARWAL vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

SONAK
JITENDRA JAIN
Pet. Counsel
Sriram Sridharan
Res. Counsel
Jitendra B. Mishra
Satyaprakash Sharma

Petitioner / Applicant

ANITA AGARWAL
Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date Nov 14, 2024
Order No.

WRIT PETITION NO. 1474 OF 2023

Citation

2024(11) TAXREPLY 11647
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ORDER

JUDGMENT (PER JITENDRA JAIN J):- 1. Rule. The rule is made returnable immediately at the request and consent of the learned counsel for the parties. 2. By this petition under Article 226 of the Constitution of India, the Petitioner seeks interest on delayed payment of refund of tax as per Section 56 of the Central Goods and Services Tax Act, 2017 (“CGST Act”). Brief facts :- 3. The Petitioner is an exporter and supplier of Ethyl Alcohol Liquid Packaging Film, Iodized salt, etc. On export of the goods, the Petitioner makes payment of Integrated Goods and Services Tax (“IGST”) and claims the refund of same based on shipping bills as per the provisions of Section 16 (3) of IGST Act read with Section 54 of CGST Act and Rule 96 of CGST Rules. 4. During the period August 2018 to July 2019, the Petitioner filed various shipping bills, which are considered as refund applications and claimed a refund of IGST of Rs.3.21 crore. However, the refun....

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