2021 (6) TMI 228 - HC - GST

Refund of IGST and cess - HELD THAT - Counter-affidavit(s) will be filed within five weeks from today. Rejoinder(s) thereto, if any, will be filed before the next date of hearing - Issue notice - List the matter on 26.08.2021.

Summary

Issues:
1. Release of IGST refund and cess amount under Section 151 of the Code of Civil Procedure, 1908.

Analysis:
The petitioner filed an application seeking interim relief for the release of the Integrated Goods and Services Tax (IGST) refund and cess amount. The petitioner claimed that the IGST refund amount was ?60,93,591, and the cess amount sought for release was ?4,08,10,681. The court acknowledged the grievance of the petitioner regarding the non-refund of IGST and cess. Notice was issued to the respondents, and their advocates accepted the notice on their behalf. The court directed the filing of counter-affidavits within five weeks, with a provision for rejoinders before the next hearing scheduled for 26.08.2021. The court allowed the petitioner's application, subject to the petitioner rectifying the deficiencies within three days of the court resuming normal work patterns.

This judgment by the Delhi High Court, delivered by Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Mr. Justice Talwant Singh, pertained to the release of IGST refund and cess amount. The court granted relief to the petitioner, subject to certain conditions, and set a timeline for the filing of necessary documents by the parties involved. The matter was listed for the next hearing to proceed with the case and address any further issues that may arise during the proceedings. The court ensured that the petitioner's concerns regarding the non-refund of IGST and cess were duly noted and addressed through the legal process.