Kalmar India Private Limited Vs Union of India & ors. (Bombay High Court)
In the case of Kalmar India Private Limited vs Union of India & Others, the Bombay High Court addressed a prolonged delay in the implementation of an income tax refund order dated March 4, 2021. The petitioner, Kalmar India, has reportedly pursued the matter for over three years without receiving the refund or any formal response from the concerned tax authorities. The Court granted permission to amend the petition to include the Principal Commissioner of Income Tax (PCIT) – 6, Mumbai, as a respondent and took serious note of the prolonged inaction by the authorities.
The Court acknowledged the petitioner’s consistent efforts and, based on prima facie assessment, found no reason to doubt the claims of delay. Expressing concern over the inordinate delay, the bench questioned why no steps were taken to process the refund or even respond to repeated applications. The Court directed the Principal Chief Commissioner of Income Tax – 6, Mumbai, to submit a detailed affidavit by April 25, 2025, explaining the reasons for the delay and identifying the officials responsible. The Court emphasized the need for transparency, warning that if no individual responsibility is acknowledged, the highest-ranking official in the department may be held accountable.
