$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7002/2025 PUNJAB BALL BEARING AND MACHINERY CORP.....Petitioner Through: Mr. Siddarth Malhotra and Mr. Prerak Khurana, Advocates versus COMMISSIONER OF STATE GST AND VAT, DEPARTMENT OF TRADE AND TAXES, DELHI .....Respondent Through: Ms. Urvi Mohan, Advocate, Panel Counsel for GNCTD CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL O R D E R % 30.03.2026 1. The prayer in the petition is for issuance of directions to the respondent to disburse the IGST return along with statutory interest in terms of Section 56 of the CGST Act, 2017. 2. In response to the notice, the counsel for the respondent, Ms. Urvi Mohan states, on instructions, that from the Customs, the appropriate documents are received and the request of the petitioner shall be processed within a period of 60 days from the date of receipt of documents from the Customs Department. 3. In view of aforesaid statement made on instructions, the same is accepted. 4. That being so, we deem it appropriate to dispose of the petition by This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 02/04/2026 at 12:16:39 directing that the claim of the petitioner for refund of IGST be processed in any case within a period of 60 days from the date of the receipt of the documents from the Customs Department that to with admissible statutory interest. 5. Let the amount be paid to the petitioner within the aforesaid period. 6. The petition along with pending applications, if any, is accordingly disposed of. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MARCH 30, 2026 gs/yr This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 02/04/2026 at 12:16:39