9911796707
TMI Blog2024 (9) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hold the petitioner responsible for delay in processing the refund claim. 2. Copies of the refund sanctioned orders, one dated 27.12.2023 and four dated 28.12.2023 have been produced by learned counsel for the respondent in Court. The same are taken on record. 3. Perusal of the refund sanction orders show that there is no delay attributable to the petitioner for the processing of the refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the State GST is impleaded as a respondent. 8. Let amended memo of parties be filed within one week. 9. Issue notice. Mr. Rajeev Aggarwal, Addl. Standing Counsel, who is present in Court in another matter, accepts notice for the State GST. 10. Let digital copy of the paper book be furnished to learned counsel for the respondent within two days. Learned counsel prays for time to take instructions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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