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SESAME WORKSHOP INITIATIVES (INDIA) PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Sandeep Chilana
Snehil Sharma
Prem Kandpal
Res. Counsel
Neeraj
Rudra Paliwal
Vedansh Anand

Petitioner / Applicant

SESAME WORKSHOP INITIATIVES (INDIA) PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date May 15, 2023
Order No.

W.P.(C) 5590/2023 & CM APPL. 21905/2023

Citation

2023(5) TAXREPLY 7370
Original Order
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ORDER

VIBHU BAKHRU, J. (Oral) 1. The petitioner has filed the present petition, inter alia, claiming interest on the amount of Rs.68,37,488/-. 2. By an order dated 04.10.2021, a refund of Rs.1,12,98,201/- was sanctioned. This comprised of Rs.44,60,713/- on account of State Goods and Services Tax (SGST); Rs.44,60,713/- on account of Central Goods and Services Tax (CGST), and Rs.23,76,775/- on account of Integrated Goods and Services Tax (IGST). 3. The refund of SGST for the amount of Rs.44,60,713/- was processed and disbursed on 09.03.2022. However, the refund of CGST and IGST was not processed despite the refund order dated 04.10.2021, sanctioning the same. This led the petitioner to file the present petition, inter alia, claiming a refund of Rs.68,37,488/- (Rs.44,60,713/- being CGST and Rs.23,76,775/- being IGST). The advance copy of the present writ petition was served on the concerned authorities on 21.04.2023. Apparently, this galvanized the concerned authorities to take s....

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