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 Circular. It was further submitted that the petitioner is entitled to the statutory interest applicable on the refund of the portion as prayed, pursuant to the order passed by the Hon’ble Supreme Court in view of the order dated 07.07.2022 passed by this Court for late payment of the refund.

2. Considering the above submissions, Issue Notice returnable on 22.01.2025.

Direct service through E-mail is permitted”.

2. The cause for which the present writ petition is filed, emanates from the order dated 07.07.2022 passed in SCA No.

11540 of 2021 filed by the present petitioner. Vide said order, the Coordinate Bench of this Court had directed the respondent to refund the amount of IGST within six weeks along with statutory rate of interest. The petitioner, thereafter, filed representation before the competent authorities and after few attempts having been made, ultimately the amount which was suppose to be refunded within period of six weeks along with the statutory interest, was refunded on 27.06.2023. This is the first defiance which the respondent had committed. It is interesting to note that despite the directions issued by this Court for payment of statutory rate of interest, the same was not paid as the petitioner again made representation to the Assistant Commissioner, the one is annexed in the present writ petition is dated 26.12.2023.

3. Though the petitioner was not suppose to make any application seeking the interest, the petitioner was compelled to do so, as no interest was paid. However, interestingly, the respondent authority, by communication dated 01.03.2024, while referring to some Circular dated 18.11.2019 refused to entertain the refund application of the interest and returned it.

4. At this stage, learned Senior Standing Counsel Mr. Neel Lakhani, under instructions, has submitted that the amount shall be paid within a period of 20 days.

5. List the matter on 02.04.2026.

6. In the meantime, the respondents are directed to deposit costs of Rs.10,000/- before the Registry of this Court. The deposited amount would be subject to further orders passed by this Court in case respondents are able to justify their action.

(A. S. SUPEHIA, J)

(PRANAV TRIVEDI,J)

SAJ GEORGE/DB/65