Supreme Court · 2022 INSC 430 · Decided 19 April 2022
Union of India & Ors v. M/S. Willowood Chemicals PVT. LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 430 · [2022] 14 S.C.R. 1138
- Case number
- CIVIL APPEAL No. 2995/2022
- Decided
- 19 April 2022
- Bench
- UDAY UMESH LALIT, S. RAVINDRA BHAT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- GST Act Section 16, 20, 56
Headnote
Integrated Goods and Services Tax Act, 2017 - ss. 16 and 20 - Central Goods and Services Act, 2017 - ss. 54 and 56 - Interest on delayed refunds - Writ petitioners claimed that inaction on part of appellant leading to inordinate delay under IGST Act, was per se arbitrary and impacted the working capacity of the writ petitioners thereby reducing their ability to conduct business - There was delay ranging from 94 to 290 days in making refunds - Petitioners before the High Court claimed that appropriate compensation
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)