Sesame Workshop Initiatives (India) Private Limited Vs Union of India
Date: May 14, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): AMIT MAHAJAN, VIBHU BAKHRU
Subject Matter
Petitioner is entitled to interest on delayed refund
Summary
The case involves a petitioner who claimed interest on the amount of ₹68,37,488/- after a refund was sanctioned but not processed. The refund comprised of State Goods and Services Tax (SGST), Central Goods and Services Tax (CGST), and Integrated Good…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, claiming interest on the amount of ₹68,37,488/-. 2. By an order dated 04.10.2021, a refund of ₹1,12,98,201/-was sanctioned. This comprised of ₹44,60,713/- on account of State Goods and Services Tax (SGST); ₹44,60,713/- on account of Central Goods and Services Tax (CGST), and ₹23,…