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TMI Blog2024 (11) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in accordance with provisions of Section 56 of the CGST Act/SGST Act; iii. Direct Respondent No. 1 to issue instruction to dispose of refund applications within the time specified under Section 54 (7); and wherever still the authorities do not do so, to also mandate the authorities to order for sanctioning of statutory interest along with the refund order itself without any delay or in the al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned, the appellate authority in its order dated 04 July 2024 has observed as follows: 8. The matter has been examined in the background of the provision of S. 56 (1) of the CGST/DGST Act, 2017. Further the Ld. Departmental Representative has also agreed with the admissibility of interest since the refund amount is paid late as is stipulated in Section 56(1). CONCLUSION 9. In view of the above dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st in accordance with Section 56 of the CGST Act. 6. In view of the aforesaid and since nothing further would survive, we dispose of this writ petition 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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