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 pa rt of appellant leading to inordinate delay in granting ref unds under IGST Act, was per se arbitrary and impacted the working c apacity of the writ petitioners thereby reducing their abil ity to conduct business – There was delay ranging from 94 to 290 days in making refunds – Petitioners before the High Court claimed that appro priate 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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