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DEV INTERNATIONAL vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
Vineet Bhatia
Res. Counsel
Satya Ranjan Swain
Kautilya Birat
Devesh Singh

Petitioner / Applicant

DEV INTERNATIONAL
Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Aug 23, 2021
Order No.

W.P.(C) 7990/2021

Citation

2021(8) TAXREPLY 4461
Original Order
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ORDER

1. The petition has been heard by way of video conferencing. 2. The matter has been taken up for hearing today as 20th August, 2021 was declared a holiday. 3. Present writ petition has been filed seeking a direction to the Respondents to pay the refund of ₹ 22,37,632/- to the Petitioner being excess cash balance in the electronic cash ledger along with the applicable interest as notified vide Notification No. 13/2017-Central Tax dated 28th June 2017. Petitioner also seeks a direction to the Respondents to act in accordance with proviso to Section 54(1) of the CGST Act and Rule 89(1) of the CGST Rules and make available the facility to claim refund in accordance with the said statutory provisions and ensure that Common Goods and Services Tax Electronic Portal (common portal) constituted under Section 146 of the CGST Act functions in accordance with the statutory provisions. 4. On the last date of hearing, learned counsel for Respondent nos.2 & 3 had prayed for some ....

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