Supreme Court of India
Union of India & Ors v. M/s. Willowood Chemicals Pvt. Ltd. & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the 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 in granting refunds 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 ought to be awarded to them along with the interest for…
Authorities it was built on
- 1964 State of Madhya Pradesh v. Bhailal Bhai & Ors.
- 2011 K.T. Plantation Pvt. Ltd. & Anr v. State of Karnataka
- 2001 U.P. Pollution Control Board and Ors. v. Kanoria Industrial Ltd. and Anr.
- 2006 Sandvik Asia Ltd. v. Commissioner of Income Tax-i, Pune and Ors.
- 1995 Modi Industries Ltd., Modinagar Etc. Etc. v. Commissioner of Income Tax, Delhi and Anr. Etc. Etc.
- 2008 Union of India v. Parmal Singh & Ors.
- 2013 Commissioner of Income Tax, Gujarat v. Gujarat Fluoro Chemicals
- 1998 Union of India and Ors. v. M/s Orient Enterprises Etc.
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