HC orders tax authorities to process pending GST refund applications, consider additional documents, and pay interest if delayed.

HC held that the competent authority shall examine the pending refund application under SGST/CGST Act provisions, consider additional documentation provided, and dispose of the same in accordance with law. Writ petition disposed of directing payment of interest on refund amount from date immediately after expiry of 60 days from receipt of RFD-01 application. .....

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