Sumit Gupta v. Union Of India And ORS.

$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11728/2023 SUMIT GUPTA .....Petitioner Through:

Mr. Shivashish Karnani, Mr. Akshay Grover, Advs.

versus UNION OF INDIA AND ORS.

.....Respondents Through:

Mr. Raghvendra Shukla, SPC.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 09.12.2025 1.

This hearing has been done through hybrid mode. 2.

The present petition has been filed by the Petitioner seeking directions to the Respondents to re-credit the rejected refund amount (INR 2,77,501/- in totality for both the refund applications) into the electronic credit ledger, along with interest.

3.

The right to file the Counter Affidavit on behalf Respondent No. 1 stands closed as no Counter Affidavit has been filed till date, despite repeated opportunities.

4.

The grievance of the Petitioner is that a refund application had been filed by him for the period July, 2019 to March, 2021, seeking refund of a sum of Rs. 3,90,027/-. The same was partially sanctioned on 12th November, 2021 for Rs. 3,51,036/- and the refund for Rs. 38,991/- was rejected. 5.

Thereafter, another refund application by the Petitioner was filed on 24th August, 2022 for a refund of sum of Rs. 2,38,510/-. The same was also rejected.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

6.

Thus, it is the case of the Petitioner that the repeated requests for recrediting the refund into the Electronic Credit Leisure were not acceded to by the Department, leading to filing of the present petition. 7.

Thereafter, notice was issued in the matter and a counter affidavit was filed on behalf of Respondent No. 2 & 3 which was signed by one Ms. Tanvi Soni in the capacity of Assistant Commissioner, CGST Delhi North. 8.

In the said counter affidavit filed on behalf of Respondent No. 2 & 3, it is recorded as under:

"That it is respectfully submitted that the latest ticket no. IM03031301 dated 22.09.2023 and IM03031299 dated 22.09.2023 was raised and accordingly option to issue PMT-03 is made available on the AIO portal by the system and as such the PMT-03 was issued on 27.09.2023."

9.

In terms of the said para, the PMT-03 was reflected on the portal in the following manner:

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10.

The above mentioned counter affidavit was filed on behalf of the Respondent Nos. 2 & 3 on 19th February, 2024. This was taken note of by the Court in the order dated 8th January, 2025, where it was observed as under: "1. Learned counsel for the respondents prays for time to address further submissions in support of his contention that the deposit in respect of the interest as claimed was made voluntarily.

2. We also take note of the contention of learned counsel for the writ petitioner who submits that the amount in question had to be necessarily reversed in the Electronic Credit Ledger consequent to the application for refund coming to be rejected. The refund has ultimately being made by the respondents only during the pendency of the instant writ petition.

3. It is in the aforesaid backdrop that it was submitted that the question of the deposit being voluntary or involuntary do not arise."

11.

Now, the prayer on behalf of the Petitioner is only for payment of interest. In view of the fact that the counter affidavit filed on behalf of Respondent Nos. 2 & 3 clearly claims that it was due to technical glitches that PMT-03 was not properly reflected and the amount could not be credited to the Petitioner, the interest in accordance with law would be liable to be paid to the Petitioner.

12.

Accordingly, let the interest be also processed and sanctioned to the Petitioner and an appropriate order be passed within a period of two months. 13.

All rights and remedies of the Petitioner are left open. 14.

The Petition along with pending Application(s), if any, is disposed of. PRATHIBA M. SINGH, J.

SHAIL JAIN, J.

DECEMBER 9, 2025/tg/ss The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.