https://www.taxtmi.com/caselaws?id=763817 The Delhi HC ruled that the petitioner was entitled to statutory interest under Section 56 of the CGST Act, 2017 on delayed refunds despite the initial rejection of the refund application. The court held that the authority's view that Section 56 would not apply due to the original rejection was untenable and rendered in ignorance of a previous order dated 15 March 2023, which had allowed the writ petition and quashed the respondent authorities' orders. The court emphasized that the right to claim interest exists under the statute itself, regardless of whether the earlier order specifically mentioned Section 56. The writ petition was allowed, and the court directed that the refund application be examined and disposed of according to law. en-us Mon, 16 Dec 2024 00:00:00 +0530 Fri, 18 Jul 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763817 The Delhi HC ruled that the petitioner was entitled to statutory interest under Section 56 of the CGST Act, 2017 on delayed refunds despite the initial rejection of the refund application. The court held that the authority's view that Section 56 would not apply due to the original rejection was untenable and rendered in ignorance of a previous order dated 15 March 2023, which had allowed the writ petition and quashed the respondent authorities' orders. The court emphasized that the right to claim interest exists under the statute itself, regardless of whether the earlier order specifically mentioned Section 56. The writ petition was allowed, and the court directed that the refund application be examined and disposed of according to law. Case-Laws GST Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763817