ANITA AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. The rule is made returnable immediately at the request and consent of the learned counsel for the parties.

(2.) By this petition under Article 226 of the Constitution of India, the Petitioner seeks interest on delayed payment of refund of tax as per Sec. 56 of the Central Goods and Services Tax Act, 2017 ("CGST Act").

(3.) The Petitioner is an exporter and supplier of Ethyl Alcohol Liquid Packaging Film, Iodized salt, etc. On export of the goods, the Petitioner makes payment of Integrated Goods and Services Tax ("IGST") and claims the refund of same based on shipping bills as per the provisions of Sec. 16(3) of IGST Act read with Sec. 54 of CGST Act and Rule 96 of CGST Rules.