Petitioner Entitled to Statutory Interest on Partially Remitted GST Refund Despite Officer's Failure to Address Issue

The HC addressed a GST refund dispute where the principal amount was partially remitted to petitioner while statutory interest payment remained pending. Upon reviewing the GST Officer's order detailing refund amounts, the court noted the officer had failed to address the statutory interest issue. The HC expressed a prima facie view that statutory interest should be paid to the petitioner. Respondent's counsel requested time to address this matter, and the court scheduled a follow-up hearing for clarification on the interest payment obligation. The court also directed the Registry to scan and upload relevant payment orders for the record.

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Issues:
1. Partial refund remittance to petitioner.
2. Payment of statutory interest pending.
3. Lack of addressing petitioner's grievance by GST Officer.
4. Need for statutory interest payment clarification.

Analysis:
1. The petitioner's counsel informed the court that the principal amount towards refund has been partially remitted, leaving the issue of statutory interest payment pending. Both parties acknowledged the remaining payment obligation.

2. The court reviewed the order issued by the Goods and Service Tax Officer, which outlined the refund details. The order specified the refund claimed, amount already granted, and the further refund to be allowed, highlighting the outstanding sum to be refunded to the petitioner.

3. It was observed that the GST Officer had not addressed the petitioner's concern regarding the statutory interest payment. The court expressed a prima facie view that statutory interest should be paid to the petitioner, prompting the respondent's counsel to request time to address this matter.

4. In response to the request, the court scheduled a hearing on 21.07.2022 to allow the respondent's counsel to provide clarification on the payment of statutory interest. Additionally, the Registry was instructed to scan and upload relevant payment orders and the order dated 22.03.2022 for record-keeping purposes.

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