Disposed

Ms Amol Pharmaceuticals Pvt. Ltd. v. Union of India and Ors.

Delhi HC5 Aug 2024W.P.(C)/7792/2023

Case brief

AI extract

What is this about?

The Court disposed of the writ petition noting that IGST refunds were released, leaving the issue of statutory interest. The petitioner furnished a bank certificate regarding the Bank Realisation Certificate upload date. The Court directed respondents to examine the interest claim with notice and dispose within six weeks.

What did the court decide?

Direction to respondents to examine the claim for statutory interest on IGST refunds and dispose of it within six weeks with due notice to the petitioner.

Ms Amol Pharmaceuticals Pvt. Ltd. Vs Union of India and… — GST and Indirect Tax | Delhi HC (2024)

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$~29

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 7792/2023 & CM APPL. 30086/2023 (Interim Relief)

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MS AMOL PHARMACEUTICALS PVT LTD .....Petitioner

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Through: Mr. Rahul Lakhwani, Adv.

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versus

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UNION OF INDIA AND ORS .....Respondents Through: None.

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CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

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O R D E R % 05.08.2024

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Undisputedly, during the pendency of the instant writ petition, the Integrated Goods and Services Tax [ “IGST” ] refunds were duly released in favour of writ petitioner. That had only left us to examine the issue of interest which was statutorily payable.

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We note that while extensively examining the issues which survived for consideration, we had on 05 March 2024 passed the following order:-

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“1. In the additional affidavit filed on behalf of respondent Nos. 4 and 5, reliance is placed on public notice dated 19.04.2018, to contend that it would be the responsibility of the petitioner to ensure that the Bank Realisation Certificate [“BRC”] is uploaded on the portal of the RBI [EDPMS] and it is only on the uploading of the subject BRC, that the respondents were to process the claim of the petitioner. He submits that after the order, petitioner submitted the BRC and the case was processed within 60 days and refund granted and as such, no interest is pending.

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This is disputed by learned counsel for the petitioner, who submits that BRC was uploaded by the concerned bank in the year 2018 itself and petitioner merely furnished a copy of the said statement. Learned counsel for the petitioner submits that he shall approach the concerned bank to provide a certificate specifying the

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2024 at 11:41:05

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date of uploading of the subject BRC.

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Let the affidavit be filed within four weeks.”

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When the matter was taken up for review again, the Court noted a dispute being raised with respect to the date of uploading of the Bank Realisation Certificate [ “BRC” ].

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Pursuant to the liberty granted by the Court on that occasion, the petitioner has furnished a certificate of the State Bank of India dated 12 March 2024 in which the requisite particulars are duly provided. In view of the aforesaid, we find no justification to retain the petition on our board.

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We dispose of the petition with a direction to the respondents to examine and pass appropriate orders with respect to the claim of payment of statutory interest bearing in mind the certificate of 12 March 2024 which has been placed on record. The claim for interest shall be examined with due notice to the writ petitioner and disposed of within a period of six weeks from today.

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All rights and contentions of respective parties in that respect are kept open.

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Since none has appeared for the respondents today, we additionally accord liberty to learned counsel for the writ petitioner to place a copy of the certificate dated 12 March 2024 along with any representation that may be made.

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YASHWANT VARMA, J.

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RAVINDER DUDEJA, J.

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AUGUST 5, 2024/ sk

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2024 at 11:41:05

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Later on Mr. Anish Roy, SSC with Mr. Girish Agarwal, Advocate for R-4 and 5 appeared and were apprised of the order.

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YASHWANT VARMA, J.

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RAVINDER DUDEJA, J.

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AUGUST 5, 2024/ sk

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/08/2024 at 11:41:05

Ms Amol Pharmaceuticals Pvt. Ltd. v. Union of India and Ors.

Case brief

What is this about?

What did the court decide?

Ms Amol Pharmaceuticals Pvt. Ltd. v. Union of India and Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

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