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TMI Blog2020 (4) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... "a) This Hon'ble Court is pleased to admit and allow this petition. b) This Hon'ble Court be pleased to recall or review order dated 10.07.2019 passed in Special Civil Application No.15925 of 2018 in the interest of justice; c) Such other and further relief as this Hon'ble Court may deem just, fit and expedient be granted in favour of the petitioner." While disposing of the main matter i.e. the Special Civil Application No.15925 of 2018 vide order dated 10.07.2019, this court observed in paragraphs 14 to 25 as under : "14. Section 56 of the CGST Act provides that if any tax ordered to be refunded under subsection( 5) of Section 54 to any applicant is not refunded within sixty days from the date of receipt of the application u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date immediately after the expiry of sixty days from the date of receipt of application till the date of refund. Explanation: For the purposes of this section, where any order of refund is made by an Appellate Authority, Appellate Tribunal or any court against an order of the proper officer under subsection (5) of section 54, the order passed by the Appellate Authority, Appellate Tribunal or by the court shall be deemed to be an order passed under the said subsection (5). 15. Rule 94 of the CGST provides for the order sanctioning interest on delayed refunds. It reads as follows: Rule 94: Order Sanctioning Interest on Delayed Refunds: Where any interest is due and payable to the applicant under section 56, the proper officer s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t deprive the enjoyment of the property without due recourse to law and this withholding cannot be termed to be a lawful one nor an established procedure under the law. Therefore, this inaction is wholly unjustified and this has really caused the deprivation of the petitioner's enjoyment of the property namely the aforesaid amount. Therefore, this is positively violative of the provision of Article 300A in Chapter IV under Part XII of the Constitution of India. When there is breach of constitutional right either by omission or by commission by the State such breach can be remedied under Article 226 of the Constitution of India. The petitioner could have earned interest during this period but because of the withholding this could not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the matter of State of Gujarat Vs. Doshi Printing Press reported at MANU/GJ/0420/2015 held that: 16. From the conjoint reading of the decision of the Apex Court in the case of Sandvik Asia Limited Vs. Commissioner of Income Tax & Others (supra) and the latter decision of the Larger Bench in the case of Commissioner of Income Tax, Gujarat Vs. Gujarat Fluoro Chemicals (supra) it appears that the liability to pay interest on interest by the Revenue is not approved and to that extent the contention of the Revenue can be maintained. But the further contention of the Revenue that no interest whatsoever would be payable if the refund of the amount of tax or refund of the amount deposited towards tax is to be made, no interest whatsoever wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recompense for the whole injury suffered; remuneration or satisfaction for injury or damage of every description; remuneration for loss of time, necessary expenditures, and for permanent disability if such be the result; remuneration for the injury directly and proximately caused by a breach of contract or duty; remuneration or wages given to an employee or officer." 21. We may now reproduce the Chart indicating the delay in days: Delay in refund for SARAF NATURAL STONE Month Invoice Date Refund Amount Date of filing of GSTR 3 7 days from Return Filing Date of Refund Delay in days July'17 06/07/17 12018 25/08/2017 01/09/17 18/06/2018 290 10/07/17 16380 25/04/2018 236 10/07/17 12763 25/04/2018 236 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling of the GSTR-03. The respondents shall undertake this exercise at the earliest and calculate the requisite amount towards the interest. Let this exercise be undertaken and completed within a period of two months from the date of receipt of the writ of this order. The requisite amount towards the interest shall be paid to the writ-applicants within a period of two months from the date of receipt of the writ of this order." Thus, this Court directed the applicants herein to pay simple interest on the delayed payment @ 9% per annum. This Court also directed the applicants to look into the chart provided by the writ applicants Annexure-D page-30 of the main matter. By this application, the applicants seek review of our order to the limi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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