Refund delay disclosure and interest claim record allowed as the Court sought status of pending refunds and provisional payments.

The Delhi HC required the revenue to file an affidavit within two weeks disclosing the number and status of pending refund claims in Delhi, the reasons for delays including claims pending beyond sixty days, and the status of provisional refunds under Rule 91(2) of the CGST and DGST Rules. The Court also allowed the petitioner two weeks to place on record the communication rejecting interest on the refund, along with other relevant documents, and granted the respondents two weeks thereafter to reply. Respondent No.5 was exempted from future appearance, and the matter was listed for further consideration.

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Outcome: The matter was disposed of with directions for filing an affidavit regarding pending refund claims and provisional refund, and with liberty to place the communication rejecting interest on record.

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