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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.SONAK, ADVAIT M.SETHNA
West India Continental Oils Fats Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
JUDGMENT :
(Per Advait M. Sethna, J.)
1. The Petitioner has approached this Court by filing the present Petition under Article 226 of the Constitution of India praying for the following substantive reliefs which read thus: -
“a) that this Hon'ble Court be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof to quash and set aside impugned order dated 31.01.2023 issued in FORM GST RFD-06 by Respondent No. 2 to the extent it rejects the claim of interest of Rs. 71,31,225/-.
(b) that this Hon'ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other writ or order or direction under Article 226 of the Constitution of India ordering and directing the Respondents by themselves and/or their officers and/or subordinates to forthwith grant and sanction interest of Rs. 71,31,225/- to the Petitioner.”
2. Rule. Rule is made returnable forthwith by the consent of the parties. We have heard Mr. Sanghavi for the Petitioner and Mr. Mishra for t
The court affirmed that an unlawful tax collection obligates the government to refund with interest, reinforcing the principle of unjust enrichment and constitutional mandates under Article 265.
Interest is payable on a tax refund when the tax was collected unlawfully, dating from payment until refund, emphasizing equity and restitution principles.
The court ruled that the denial of a tax refund on grounds of limitation was wrong, emphasizing the principle of unjust enrichment, and clarified that the time limit of two years for refund applicati....
Refund of IGST is mandated when earlier notifications were found unconstitutional, confirming unavailability of time-bar arguments.
The interest would be payable in terms of the provisions of the statute and any delay in paying the compensation or the amounts due would attract award of interest at a reasonable rate on equitable g....
Interest on delayed refunds under the CGST Act is automatic and obligatory, reinforcing the beneficial nature of the legislation.
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