TaxTMI 
TaxTMI 
2026 (5) TMI 913
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....ng the following reliefs: - "(i) Directing to the respondent to comply in respect of order dated 10.05.2024 (ANNEXURE-P-1) of the appellate authority for release of refund of Rs. 18,33,000/- in spite of the direction of the Hon'ble High court of Delhi vide order dated 18.11.2024 (ANNEXURE P-6) to release the refund of the petitioner expeditiously within three weeks from the date of the order. (ii) Directing to the respondent to grant interest in terms of Section 56 under DGST/CGST/IGST Act 2017;" 2. We note that in an earlier round of litigation, the writ petitioner had approached this Court by way of W.P.(C) 15886/2024 and which came to be disposed of on 18 November 2024 in the following terms:- "2. ....
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.... the respondents are justified in not effecting the refund as claimed. Section 54(11) of the CGST Act reads as follows: - "Section 54 - Refund of Tax xxxx xxxx xxxx (11) Where an order giving rise to a refund is the subject matter of an appeal or further proceedings or where any other proceedings under this Act is pending and the Commissioner is of the opinion that grant of such refund is likely to adversely affect the revenue in the said appeal or other proceedings on account of malfeasance or fraud committed, he may, after giving the taxable person an opportunity of being heard, withhold the refund till such time as he may determine." 6. We find ourselves unable to countenance that submission bearing in....
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....We are also unable to appreciate the insistence on the part of the Revenue for the appellant to file fresh applications for the refund. 21. Mr. Singla fairly states that fresh applications for refund or response to show-cause notices are not necessary, considering that the proceedings emanated from the petitioner filing applications for refund, which culminated in orders-in-appeals passed by the appellate authority. xxxx xxxx xxxx 25. The present petition is allowed. The respondent is directed to forthwith disburse the petitioner's claim for refund along with interest as payable in accordance with law. 26. It is, however, clarified that this order would not preclude the respondent from availing statut....
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....e in the aforesaid terms. This is in accordance with the prescribed procedure under the GST Act and Rules." 3. Subsequently, the petitioner filed W.P(C)15886/2024 before this Court on account of the failure of the respondent to process the refund application of the petitioner submitted in consequence to the order dated 10.05.2024 passed by the Objection Hearing Authority. Vide order dated 18.11.2024, this Court in W.P(C)15886/2024 directed as under: - "1. The solitary grievance of the writ petitioner is a failure on the part of the respondents to process the refund application of the petitioner submitted in consequence to the order dated 10th May 2024 passed by the Objection Hearing Authority, the Additional Commissioner. ....
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....dated 10.05.2025 passed by the Objection Hearing Authority. Vide order dated 16.05.2025 passed in W.P(C) 6571/2025 it was, inter alia, directed as under: "20. Under these circumstances, instead of processing the refund and granting the same in favour of the Respondent, since the appellate authority's order is under challenge before this Court, the Department shall deposit the entire amount of refund with the Registrar General of this Court by 15th July, 2025. Upon the said amount being deposited, the same shall be kept in a fixed deposit on an auto renewal mode" 6. Subsequently, the said W.P.(C) 6571/2025 came to be disposed of by this Court vide order dated 05.02.2026, in the following terms: "1. Since the Tribunal is ....