Sumit Gupta Vs Union of India And Ors (Delhi High Court)
The petitioner approached the Delhi High Court seeking directions for re-credit of a rejected refund amount of INR 2,77,501 into his electronic credit ledger, along with interest. Despite repeated opportunities, Respondent No. 1 did not file a counter affidavit. The petitioner’s grievance arose from two refund applications. The first application, covering the period from July 2019 to March 2021, sought refund of INR 3,90,027. It was partially sanctioned on 12 November 2021 for INR 3,51,036, with INR 38,991 rejected. The petitioner later filed another refund application on 24 August 2022 for INR 2,38,510, which was also rejected. The petitioner stated that repeated requests for re-credit into the electronic credit ledger were not accepted, leading to the filing of the present petition.
During proceedings, Respondent Nos. 2 and 3 filed a counter affidavit, signed by an Assistant Commissioner, stating that system tickets dated 22 September 2023 enabled the issuance of PMT-03, which was subsequently issued on 27 September 2023. The counter affidavit was filed on 19 February 2024. In a subsequent order dated 8 January 2025, the Court noted the respondents’ submission that the interest deposit was voluntary, and the petitioner’s contention that reversal in the electronic credit ledger was mandatory upon rejection of the refund application. It was also noted that the refund was granted only during the pendency of the writ petition.
