ERNST AND YOUNG LIMITED vs ASSISTANT COMMISSIONER, DIVISION-VASANT KUNJ & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 15th September, 2025 W.P.(C) 7469/2025 ERNST AND YOUNG LIMITED .....Petitioner Through: Mr. Kamal Sawhney, Mr. Deepak Thackur, Ms. Aakansha Nadhwani & Mr. Rishwabh Mishra, Advs. versus ASSISTANT COMMISSIONER, DIVISION-VASANT KUNJ & ANR. .....Respondents Through: Mr. Aditya Singla SSC CBIC with Mr. Ritwik Saha, Ms.Arya Suresh Nair, Ms. Shreya Lamba&Mr. Raghav Bakshi, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The Petitioner has filed the present writ petition under Article 226 of the Constitution of India, inter alia, challenging the non-grant of interest to the Petitioner on refunds which have been paid to the Petitioner in terms of the following Orders-in-Originals: Financial Year Date of Order-in-Original 2017-2018 19th June 2023 2018-2019 19th June 2023 2019-2020 19th June 2023 2021-2022 24th August, 2023. 3. On 27th May, 2025, this Court directed both the parties to examine the decision of this Court in W.P.(C) 7485/2024 titled as M/s G.S. Industries v. Commissioner of Central Tax and GST Delhi West and make submissions befo