M/S CHEMESTER FOODS INDUSTRY PVT LTD vs CENTRAL PROCESSING CENTRE

Judgment text excerpt

$~106 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 30.04.2025 + W.P.(C) 5636/2025 & CM Nos.25682/2025, 25684/2025 M/S. CHEMESTER FOOD INDUSTRY PVT. LTD. .....Petitioner Through: Mr N.P. Sahni, Mr K. Abbas and Mr Deepanshu Mehta, Advocates. Versus CENTRAL PROCESSING CENTRE AND ORS. .....Respondents Through: Mr Vipul Agrawal, Ms Sakshi Sehrawat, Mr Akshat Singh and Mr Gaurang Ranjan, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA VIBHU BAKHRU, J. 1. The Petitioner [Assessee] has filed the present writ petition, inter alia, praying as under: “a) Issue a writ of mandamus directing the Respondent No.1 and 2 to immediately process and release the refund sum of Rs. 07,04,39,948/- for AY 2014-15 adjusted against the disputed demand for AY 2016- 17 in an illegal and arbitrary manner, along with statutory interest under Sections 244A and 244A(1A) of the Act from the date it became due until the date of actual payment; b) any other order, relief or direction, which this Hon'ble High Court deem fit & proper be passed in favour of the Petitioner.” Signature Not Verified Digitally Signed By:RAM KUMAR Signing Date:14.05.2025 W.P.(C) 5636/2025 Page 1 of 8 15:55:43 2. The Assessee impugns the intimation/order dated 16.02.2024 issued under Section 245 of the Income Tax Act, 1961 [The Act], whereby a refund of ₹7,04,39,948/- due to the Assessee for Assessment Year [AY] 2014–15 was set-off against an outstanding demand of ₹4,62,40,148/- (that is, ₹4,91,67,767/- less ₹29,27,619/-) for AY 2016–17, along with interest amounting to ₹3,11,05,731/-. 3. The Assessee is a firm engaged in the business of manufacturing and supply of supplementary nutritious foods to Integrated Child Development Scheme, Lucknow – contends that the adjustment of ref