Taxpayers will not face trouble due to shortcomings of the Government

GST DOST's BLOG

Taxpayers will not face trouble due to shortcomings of the Government

This is a matter related to the delay in getting a refund from the department.

Appellant's Argument & Prayer

The appellant filed a writ petition in the Hon'ble Delhi High Court and stated that-

(1) The writ has been filed because he is not getting his refund although he has favourable order form "Commissioner (Appeal)";

(2) The department is not ready to disburse the refund because the department has decided to go for the review of the order of Commissioner (Appeal) before Tribunal. However, due to the Tribunal not being formed, an appeal has not yet been filed by the Department. Not only this, no one knows how long the tribunal will be formed.

And therefore prayed for immediate disbursement of refunds.

Department's Argument

In turn, the department says that they are helpless and their hands are tied to the law.

Honourable Court's Remarks and Orders

After hearing the arguments of both the sides, the Hon'ble Delhi High Court said that-

(1) It is the responsibility of the Government to constitute Tribunal. Why the taxpayer will bear losses due to the failure on the part of the Government.

(2) The department's argument would not work that the tribunal has not been formed, so the appeal is not being filed and how they can give a refund until the appeal is conclusive, as the appellant may lose the case there.

And finally ordered that the petitioner cannot be asked to wait endlessly. Therefore, either the department should give the refund within 4 weeks or take appropriate legal action.

 Download Delhi High Court Judgement 

DOST ARTWORK