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    <title>2025 (4) TMI 1518 - BOMBAY HIGH COURT</title>
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    <description>The competent refund sanctioning authority for registered taxable persons in the relevant jurisdiction was clarified as the Deputy Commissioner of State Tax, Panaji Ward, and applications for interest on delayed refund under Section 56 of the CGST Act, 2017 must be considered by that authority. An online application filed under the procedure referred to in the 18.11.2019 circular was required to be disposed of by the competent authority. The authority was directed to examine and decide the petitioner&#039;s interest claim within eight weeks, securing timely determination of refund-related interest under the CGST framework.</description>
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    <pubDate>Tue, 22 Apr 2025 00:00:00 +0530</pubDate>
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      <description>The competent refund sanctioning authority for registered taxable persons in the relevant jurisdiction was clarified as the Deputy Commissioner of State Tax, Panaji Ward, and applications for interest on delayed refund under Section 56 of the CGST Act, 2017 must be considered by that authority. An online application filed under the procedure referred to in the 18.11.2019 circular was required to be disposed of by the competent authority. The authority was directed to examine and decide the petitioner&#039;s interest claim within eight weeks, securing timely determination of refund-related interest under the CGST framework.</description>
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