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    <title>2021 (12) TMI 222 - GUJARAT HIGH COURT</title>
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    <description>The High Court of Gujarat addressed delays in refund disbursement under the CGST Act. The court directed authorities to resolve software issues within four weeks to ensure timely payment of the refund amount and applicable interest, emphasizing the need to prevent further hardship for the petitioners. Interest at a rate of 6% is payable if refunds are not made within 60 days, with a potential increase to 12% if payments are further delayed.</description>
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      <description>The High Court of Gujarat addressed delays in refund disbursement under the CGST Act. The court directed authorities to resolve software issues within four weeks to ensure timely payment of the refund amount and applicable interest, emphasizing the need to prevent further hardship for the petitioners. Interest at a rate of 6% is payable if refunds are not made within 60 days, with a potential increase to 12% if payments are further delayed.</description>
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