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J.M. PLASTIC INDUSTRIES vs. DEPUTY COMMISSIONER OF CENTRAL TAX GST NARELA DIVISION DELHI NORTH COMMISSIONERATE.
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
DHARMESH SHARMA
Pet. Counsel
Nitin Gulati
Narinder Gulati
Reena Gandhi
Res. Counsel
Anushree Narain
Ankit Kumar

Petitioner / Applicant

J.M. PLASTIC INDUSTRIES
Respondent DEPUTY COMMISSIONER OF CENTRAL TAX GST NARELA DIVISION DELHI NORTH COMMISSIONERATE.
Court Delhi High Court
State

Delhi

Date Dec 16, 2024
Order No.

W. P. (C) 16896/2024

Citation

2024(12) TAXREPLY 11936
Original Order
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ORDER

ORDER PER CM APPL. 73564/2024 (Amendment) Bearing in mind the disclosures made, the application is allowed. The amended writ petition filed with the application is taken on record. The application stands disposed of. W.P.(C) 16896/2024 1. The writ petitioner impugns the order dated 16 June 2023 and which proceeds to negate its claim for grant of statutory interest in terms of Section 56 of the Central Goods and Services Tax Act, 2017 [Act]. The petitioner in consequence also prays for the grant of statutory interest as provided for under the Act. 2. We note that the petitioner’s application for refund and which pertained to the months of October 2017 to March 2018 had come to be rejected on 19 September 2019 by the Assistant Commissioner. Aggrieved by the aforesaid, the petitioner had instituted a statutory appeal which fell for consideration of the Joint Commissioner and which appeal too came to be dismissed on 08 October 2021. 3. Constra....

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