VIPUL M. PANCHOLI, DEVAN M. DESAI
Panji Engineering Private Limited – Appellant
Versus
Union of India – Respondent
JUDGMENT :
DEVAN M. DESAI, J.
1. By way of this petition filed under Article 226 of the Constitution India, the petitioner has prayed for the following reliefs:
(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 appropriate Order or direction directing the Respondents, their servants, agents or representatives to adjudicate the refund Application of IGST paid on export of the goods along with duty drawback without any further delay and remove the tagging of “Red flag” against the Petitioner.
(C) That pending Notice, admission and disposing of this petition, this Hon’ble Court may be pleased to direct the Respondents, their sub-ordinates, agents or their representatives:
(i) to forthwith sanction the refund claim of the Petitioner with such terms and conditions as deem
The court affirmed the mandatory obligation under Section 56 of the GST Act for authorities to grant interest on delayed refunds, emphasizing that such interest is compensatory and should not be deni....
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Interest on delayed refunds under the CGST Act is automatic and obligatory, reinforcing the beneficial nature of the legislation.
Section 11BB does not speak about or exempts any delay which is not intentional. The section does not distinguish delay which is intentional and delay which is unintentional. Once there is delay in p....
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