2022 (5) TMI 1426 - HC - GST

Refund claim - grievance of the petitioner has been partially addressed as the principal amount towards refund has already been remitted - HELD THAT - Clearly the concerned officer has not addressed the petitioner s grievance with regard to the payment of statutory interest. Prima facie it is opined that statutory interest would have to be paid to the petitioner - At the request of Mr Kumar list the matter on 21.07.2022.

Summary

Issues:
1. Partial refund remittance to petitioner.
2. Payment of statutory interest pending.
3. Lack of addressing petitioner's grievance by GST Officer.
4. Need for statutory interest payment clarification.

Analysis:
1. The petitioner's counsel informed the court that the principal amount towards refund has been partially remitted, leaving the issue of statutory interest payment pending. Both parties acknowledged the remaining payment obligation.

2. The court reviewed the order issued by the Goods and Service Tax Officer, which outlined the refund details. The order specified the refund claimed, amount already granted, and the further refund to be allowed, highlighting the outstanding sum to be refunded to the petitioner.

3. It was observed that the GST Officer had not addressed the petitioner's concern regarding the statutory interest payment. The court expressed a prima facie view that statutory interest should be paid to the petitioner, prompting the respondent's counsel to request time to address this matter.

4. In response to the request, the court scheduled a hearing on 21.07.2022 to allow the respondent's counsel to provide clarification on the payment of statutory interest. Additionally, the Registry was instructed to scan and upload relevant payment orders and the order dated 22.03.2022 for record-keeping purposes.