2024 (11) TMI 189 - HC - GST

Grant of interest/compensation in accordance with Section 56 of the CGST Act on the refund claims delayed - HELD THAT - The petitioner was constrained to approach this Court since its pending statutory appeals were not being decided and its claims for refunds were being inordinately delayed - Pursuant to the directions issued in these proceedings, those pending appeals pertaining to the tax periods in question have come to be finally allowed in terms of an order dated 04 July 2024. In view of the aforesaid and since nothing further would survive, this writ petition is disposed off by directing the respondents to ensure that all refunds which have become due and payable pursuant to the order of the appellate authority dated 04 July 2024 are released in favour of the writ petitioner within a period of three weeks from today.

Summary

The High Court allowed the writ petition seeking interest under Section 56 of the CGST Act on delayed refund claims. The appellate authority directed the respondents to grant interest on the refund amount and set aside the impugned orders. The court ordered the respondents to release all due refunds within three weeks.