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    <title>2024 (9) TMI 997 - DELHI HIGH COURT</title>
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    <description>Interest on delayed GST refund was examined under Section 56 of the CGST Act, with the refund sanction orders indicating no delay attributable to the petitioner in processing the claim. On that basis, the petitioner was found prima facie entitled to statutory interest for the delayed period. Because the grievance also concerned non-grant of refund by the State GST Commissionerate, that authority was impleaded as a respondent for consideration of the refund-related issue. The Central GST was directed to examine the claim for interest and process it within two weeks, and to communicate reasons if interest was found not payable.</description>
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    <pubDate>Mon, 29 Apr 2024 00:00:00 +0530</pubDate>
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      <title>2024 (9) TMI 997 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=758753</link>
      <description>Interest on delayed GST refund was examined under Section 56 of the CGST Act, with the refund sanction orders indicating no delay attributable to the petitioner in processing the claim. On that basis, the petitioner was found prima facie entitled to statutory interest for the delayed period. Because the grievance also concerned non-grant of refund by the State GST Commissionerate, that authority was impleaded as a respondent for consideration of the refund-related issue. The Central GST was directed to examine the claim for interest and process it within two weeks, and to communicate reasons if interest was found not payable.</description>
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      <pubDate>Mon, 29 Apr 2024 00:00:00 +0530</pubDate>
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