2021 (12) TMI 222

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....r direction directing the Respondents to disburse the refund amount of Rs. 50,88,42,582/- to the Petitioner No.1 forthwith; b) this Hon'ble Court be pleased to issue a writ of Mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction directing the Respondents to disburse interest on the refund amount of Rs. 50,88,42,582/- to the Petitioner No.1 in terms of Section 56 of the CGST Act forthwith; c) this Hon'ble Court be pleased to direct disbursement of the amount of refund sanctioned along with interest pending the disposal of the present petition; d) for ad-interim relief in terms of clause (c) above; e) for costs of the Petition be provided for; AND f) for such further and other relief....

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....speed post also at the costs of the petitioner. 3. Affidavit-in-reply is filed by the Principal Commissioner, Rajkot where it does not dispute that the Refund Sanction Order dated 05.08.2020 has been issued in favour of the petitioners on the basis of judgment of this Court dated 23.01.2020 passed in the case of M/s.Mohit Minerals Pvt. Ltd. Vs. Union of India in Special Civil Application No.726 of 2018 and ordered to credit sum of Rs. 50,88,42,582/- in favour of the petitioner and Rs. 39,05,121/- towards the Consumer Welfare Fund. 3.1 According to the respondents, the Refund Sanction Order (RED-06) was issued online on 05.08.2020 through system. As this needed bifurcation, due to non-availability of such an option in Form RFD-05 in the s....

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....k account of the petitioner other than what has been mentioned in the Refund Order (RFD- 06). There is no module available for allowing any amount to be credited to the bank account of the petitioner and the Consumer Welfare Fund. In these circumstances, it is urged that the last reminder that has been sent through email on 26.09.2021 which is not visible to it. 3.4 With regard to the demand of interest from the application dated 10.06.2020 under Section 56 of the Central Goods and Service Tax Act, 2017, it is urged in para-11 of the affidavit, which reads as under:- "if any tax ordered to be refunded is not refunded within 60 days of the date of receipt of application, interest at the rate of 6 percent (notified vide Notification No.13/....

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....ces that the refund order has been passed on 05.08.2021. The circular No.125/44/2019-GST dated 18.11.2019 specifies that the tax order of refund if not refunded within 60 days, the interest at the rate of 6% on the refund amount starting from the date immediately after expiry of 60 days from the date of receipt of the application till the date of refund is to be paid. It is in consonance with Section 56 of the CGST Act. 5. Learned advocate Ms.Dimple Gohil for the petitioners submits that more than year's time has passed and yet, the issue has not been resolved at the end of the team of the software engineering, who may look after this aspect. 6. According to the learned senior Standing Counsel Mr.Priyank Lodha, there is a need for further....