TaxTMI 
TaxTMI 
2025 (10) TMI 485
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....P. ORAL JUDGMENT (PER M.S. SONAK,J) .:- 1. Heard Mr Tushar Jarwal, who appears with Mr Rahul Sateja and Ms Daliya Singh, learned counsel for the petitioner, Ms Vyas, who appears with Mr Abhishek Mishra, learned counsel for the Respondent No. 1, and Ms Chavan, learned counsel for the Respondent Nos. 2 and 3. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. Learned counsel for the parties agree that a common order can be passed in these writ petitions, as they involve substantially similar issues of law and fact. They request that Writ Petition No. 5312 of 2024 be taken up as the lead petition. 4. In the lead petition, the petitioners, t....
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....ntrary to the law laid down by the Hon'ble Supreme Court and High Courts in the following decisions: - i) Ranbaxy Laboratories Ltd vs. Union of India and Others (2011) 273 E.L.T. (S.C.).; ii) Lupin Limited vs. Union of India & Ors Order dated 5th August 2025 in WP No. 610 of 2024.; iii) Bansal International vs. Commissioner of DGST (2023 13 Centax 210 (Del.); iv) SBI Cards & payment Services Ltd. vs. Union of India 2023 (72) G.S.T.L. 174 (P&H.).; v) Qualcom India Pvt. Ltd. vs. Deputy Commissioner (ST) (FAC) 2024 (86) G.S.T.L. 300 (Telangana)., 8. Mr. Jarwal has laid emphasis on the decision of this Court in Lupin Limited (supra), where, in almost identical circumstances, the contention on behalf of ....
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.... as follows: - "12. A conjoint and meaningful reading of Section 54 along with Section 56, as-we have stated, forms a Scheme for refund of tax along with the interest and make it evidently clear, that the interest is levied, on delay of the refund, with an object to compensate the person who has claimed a refund, as if refund is allowed, the same shall be immediately refunded, upon an order being passed by a proper officer within a period of 60 days. However, this period of 60 days is to be computed from the date of receipt of the application referred under subsection (1) of Section 54, and not as what has been argued before us by the Counsel for the Revenue, that it will be payable from the date of approval of refund. Similarly, w....
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....thority or the Appellate Authority or the Appellate Tribunal or Court and it having attained finality. However, the legislature was conscious of the two different situations, as it granted 9% interest in the proviso, when consequent to an order being passed by an Appellate Authority, a fresh application for refund has been made and the amount is not paid within 60 days. In any case, a conjoint reading of Section 56, the first part along with the proviso and specifically read with the explanation, make it evidently clear that the legislature intended to give the status of an order in original as passed under Sub-section (5) by the proper officer, to the order passed by the Appellate Forum and therefore, the interest which i....
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....Authority. She submitted that, in this case, since the refund was made within 60 days of the sanction for refund, as per the First Appellate Authority's order, no interest becomes payable. 17. Paragraph 15 of Lupin Laboratories Ltd (supra) reads thus: - "15. Since the two decisions above, of Delhi High Court and Telangana High Court fortify our view, and contain the reasoning, which we concur as even according to us reading of Section 56 together with the explanation, with reference to the application preferred under sub-section (1) of Section 54, clearly lead us to a conclusion that the interest shall be payable on the amount as contemplated under first part, i.e. when the amount is not refunded within 60 days from the date of ....