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    <title>2021 (9) TMI 616 - ALLAHABAD HIGH COURT</title>
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    <description>The court allowed the writ petition, setting aside previous orders and directing authorities to reconsider the refund application. If a refund is found due, it should be paid to the petitioner with statutory interest for the pending period. The Commissioner of CGST and UPGST were instructed to issue appropriate directions promptly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=412271</link>
      <description>The court allowed the writ petition, setting aside previous orders and directing authorities to reconsider the refund application. If a refund is found due, it should be paid to the petitioner with statutory interest for the pending period. The Commissioner of CGST and UPGST were instructed to issue appropriate directions promptly.</description>
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