2018 Taxo.online 404

R/SPECIAL CIVIL APPLICATION No. 15925 of 2018 dated 12.10.2018

M/s. SARAF NATURAL STONE

UNION OF INDIA

2018

GST

Central Goods & Services Tax Act, 2017

Akil Kureshi, Justice & B.N. Karia, Justice

Interim

High Court

Gujrat

Represented by: –

Petitioner: – Mr. Vinay Shraff, Mr Vishal J Dave, Mr Nipun Singhvi; Mr. Prateek Gattani & Ms. Hiral U Mehta

Respondent: –

Order: –

Case of the petitioners is that the Department had paid refund to the petitioners after a long period for which the statute provides for interest for the period beyond sixty days from the date of application for refund. Such interest has not been paid. The petitioners’ second prayer is that the statute provides for provisional refund of ninety per cent of the amount within seven days of the application. This provisional refund also was not granted. Counsel for the petitioner agreed that for such delay, the statute does not separately provide for interest. However, he argued that the Court should grant interest in the nature of compensation for delay.

Notice, returnable on 23rd November 2018.