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2021 (10) TMI 373 - HC - GSTRefund claim - Rule 97A of the Central Goods and Services Tax (CGST) Rules, 2017 - HELD THAT:- Admittedly, neither the amount of refund awarded under the order dated 06.01.2020 nor any interest has been paid to the petitioner, till date. By earlier order last opportunity had been allowed to the respondents to either pay up the entire amount or explain their conduct. Neither the amount has been paid up nor any further affidavit has been filed. Accordingly, the matter has been proceeded, there is no dispute to the fact that an amount of ₹ 1,28,50,535/- is refundable to the petitioner by respondent no.6 for the month of July, 2019. Also, upon exchange of pleadings, there is no dispute that the application for refund was filed by the petitioner manually, on 27.09.2019 yet the same was not processed and the refund was not directed to be paid within a period of sixty days therefrom. Once the application had been processed and or order passed, which has attained finality, the respondents cannot escape the plain effect of the same. They also cannot escape the liability of interest that arises on non-compliance of the same. Respondent no.6 shall refund the entire amount of ₹ 1,28,50,535/- together with interest from the date against 27.11.2019 till the date of issuance of the demand draft @ 6%. The respondents themselves shall have choice to make payment either through online mode or through bank draft within a period of one month from today - petition allowed.
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