Parekh Plastichem Distributors LLP Vs Union Of India
Date: March 23, 2022
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): Pardiwala, Thakore
Subject Matter
Interest payable on delayed IGST Refund
Summary
The plain reading of Section-56 of the Act would indicate that if any tax, which is ordered to be refunded under Sub-section (5) of Section-54 to any applicant, is not refunded within sixty days from the date of receipt of the application under Sub-s…
1. Rule returnable forthwith. Mr. Dhaval Vyas, the learned senior standing counsel waives service of notice of rule for and on behalf of the respondent no.1. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 24(A) be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ…