Taxpayer seeks speedy refund with interest; matter deferred to 9 Dec 2025, all substantive issues kept open

The HC dealt with a petition by a taxpayer seeking expeditious grant of refund with statutory interest, despite the Revenue's proposed challenge to an appellate order allowing such refund. The Revenue submitted that it intended to file an appeal against the appellate authority's decision and sought time to obtain instructions. The HC did not adjudicate the merits of the refund or interest claim at this stage. Instead, it directed that the matter be listed on 9 December 2025 for directions and/or disposal at the admission stage, thereby keeping all substantive issues open.

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Petitioner challenged the delay in grant of refund ordered by the Appellate Authority under the Central Goods and Services Tax Act, 2017. The Appellate Authority, by order dated 21 August 2025, had directed Respondent No. 1 to refund Rs. 7,27,83,010/- to the Petitioner along with interest under Section 56 of the CGST Act. Despite this operative order, the department was deferring actual payment of refund and statutory interest on the ground that an appeal against the Appellate Authority's decision was "going to be filed." Petitioner relied on the Delhi High Court judgment in *Mr. Brij Mohan Mangla vs. Union of India & Ors.*, 2023 (3) TMI 327, where it was held that refunds cannot be delayed merely because appeals are in contemplation. The State sought time to obtain instructions. The Court adjourned the matter and directed it to be listed on 9 December 2025 for directions/disposal at the admission stage.

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