Facts of the Case

The petitioner, M/s VV Footwears, filed the present writ petition before the Delhi High Court challenging an Order-in-Original passed in FORM GST RFD-06 dated 10.06.2024, whereby the GST refund claim was adversely affected. During the course of the proceedings, the respondents, acting on instructions, informed the Court that the impugned FORM GST RFD-06 order would be withdrawn. In view of this statement and considering the earlier order passed by the High Court dated 15.09.2025, the grievance raised by the petitioner stood redressed.

Issues Involved

  1. Whether the writ petition survives after the respondents agree to withdraw the impugned Order-in-Original issued in FORM GST RFD-06.
  2. Whether the petitioner is entitled to implementation of the refund order within a stipulated period along with admissible interest.
  3. Whether the High Court can dispose of the writ petition after recording the statement made by the respondents regarding withdrawal of the impugned order.

Petitioner’s Arguments

  • The petitioner challenged the validity and effect of the Order-in-Original in FORM GST RFD-06 dated 10.06.2024.
  • It was submitted that the impugned order had adversely affected the petitioner's GST refund claim.
  • The petitioner sought appropriate relief from the High Court, including implementation of the refund in accordance with law.

Respondent’s Arguments

  • Learned counsel appearing for the respondents, on instructions, submitted before the Court that the Order-in-Original in FORM GST RFD-06 would be withdrawn.
  • It was further submitted that in view of such withdrawal, the grievance raised in the writ petition no longer survived.

Court Order / Findings

The Delhi High Court accepted the statement made on behalf of the respondents regarding withdrawal of the impugned FORM GST RFD-06 order. The Court observed that the grievance raised by the petitioner stood redressed, particularly in light of the earlier order dated 15.09.2025.

Accordingly, the writ petition was disposed of. The Court further directed that the refund already ordered shall be given effect within six weeks from the date of the order along with admissible interest, if payable under law.

Important Clarification

  • Withdrawal of the impugned refund rejection order resulted in the grievance becoming infructuous.
  • The High Court disposed of the writ petition after recording the respondents' statement.
  • The Court specifically directed the authorities to implement the refund within six weeks.
  • The petitioner is also entitled to admissible statutory interest, wherever applicable under the GST law.
  • The order reinforces the obligation of GST authorities to promptly implement refund directions once the dispute stands resolved.

Sections Involved

  • Article 226 of the Constitution of India
  • FORM GST RFD-06 (Order-in-Original relating to GST Refund)
  • Relevant provisions of the Central Goods and Services Tax Act, 2017 governing GST refunds and payment of interest on delayed refunds.

Link to Download the Order

https://www.mytaxexpert.co.in/uploads/1785407603_2413compressed.pdf

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