9911796707
TMI Blog2021 (12) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... his issue. The authority concerned may also consider of taking in advance, the amount of ₹ 39,05,121/- from the petitioner of the sum of the Welfare Fund and making the payment to the amount of ₹ 51,27,47,703/- to the petitioner is entirety, if that can act as a solution before the software is improvised. However, if nothing materializes, let the amount be paid at the end of four weeks to the petitioner without fail with interest. If not paid at the end of four weeks, the rate of interest on the sum due shall be 12% on the entire sum from the due date of payment till the actual date of payment. Petition disposed off. - R/SPECIAL CIVIL APPLICATION NO. 12860 OF 2021 - - - Dated:- 28-10-2021 - HONOURABLE MS. JUSTICE SONIA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner seeking writ of mandamus for disbursement of the refund amount of ₹ 50,88,42,582/- sanctioned to the petitioner no.1 vide order dated 5th August, 2020 passed by the Deputy Commissioner of Central GST, Division-2 along with the applicable interest under Section 56 of the Central Goods Service Tax Act, 2017. 2. The petitioner has a grievance that the respondent no.3 though has sanctioned the refund, the amount has not as yet been disbursed after the expiry of one year from the date of sanction. No reply also has been given to even any of the communication, which has been sent by the petitioner in this regard. 3. We have heard Ms. Dimple Gohil, learned advocate for the petitioner. She has confirmed non-recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in favour of the petitioner could not be done on account of the limitation of software system and CGST Head Quarter, Rajkot had taken up the issue with the Joint Commissioner, PCCO, Central GST, Ahmedabad vide letter dated 10.12.2020 who in turn had also taken up the issue with the Director General, System, Chennai, Kolkata / Delhi vide letter dated 04.02.2021. 3.3 Further, the Director General, System, Chennai vide email dated 28.04.2021 has informed that the functionality to credit the sanctioned amount fully/partially to Consumer Welfare Fund is under development and will be deployed in online refund module at the earliest. Till that time, it was advised to keep the sanction order pending for all the refund application for such categ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of refund of such tax shall have to be paid to the applicant. It may be noted that any tax shall be considered to have been refunded only when the amount has been credited to the bank account of the applicant. Therefore, interest will be calculated starting from the date immediately after the expiry of sixty days from the date of receipt of the application till the date on which the amount is credited to the bank account of the applicant . Accordingly, the petitioner will be admissible for interest on refund amount of ₹ 50,88,42,582/- from the date of expiry of sixty dates from the date of receipt of the application i.e. 10.06.2020. It is emphasized that the amount is not withheld but not parted with due to technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s non-attendance of the issue has resulted into not only the non-payment of the refund amount which is otherwise not being disputed by the respondents, but has caused hardship for the petitioner and many others who for no fault of theirs are suffering. Payment of interest on late payment can never furnish the reason to delay payment, the four weeks time is granted to resolve the issue, if need be felt for outsourcing by the authority concerned for taking assistance of experts on the part of the software engineers, let that also be taken for attending to this issue. 8. The authority concerned may also consider of taking in advance, the amount of ₹ 39,05,121/- from the petitioner of the sum of the Welfare Fund and making the payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
