2024 (9) TMI 997 - HC - GST

Interest on delayed refund granted - HELD THAT - Perusal of the refund sanction orders show that there is no delay attributable to the petitioner for the processing of the refund claim. Accordingly, petitioner is prima facie entitled to grant of interest at the statutory rate in terms of Section 56 of the Central Goods and Services Tax Act i.e. 6% per annum for the entire delayed period. Accordingly, respondent-Central GST is directed to consider the claim of the petitioner for grant of interest for the delayed period and process the same within two weeks from today. In case, Proper Officer is of the view that interest is not payable then the reasons thereof be communicated to the petitioner with in two weeks.

Summary

The High Court directed the Central GST to consider granting interest to the petitioner on delayed refund processing. State GST Commissionerate was impleaded as a respondent in the case. The matter was scheduled for further hearing on 26.07.2024.