IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15912 of 2024 ==========================================================

M/S LOUIS DREYFUS COMPANY INDIA PRIVATE LIMITED Versus THE ASSISTANT COMMISSIONER OF CGST DIVISION. & ORS.

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Appearance:

MR ANAND NAINAWATI(5970) for the Petitioner(s) No. 1 DEEPAK N KHANCHANDANI(7781) for the Respondent(s) No. 2,3 MR NEEL P LAKHANI(10679) for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 12/03/2026

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. On 04.12.2024, this Court passed the following order:

“1. Learned advocate Mr. Anand Nainawati for the petitioner submitted that the respondent authority relying upon the Circular No. 125/44/2019 dated 18.11.2019 has directed the petitioner to file an application for interest on the refund granted through on-line portal. It was submitted that as per the said Circular, there is no requirement to file an application for interest through on-line portal. Reliance was placed in Para-3 of the said Cir