https://www.taxtmi.com/caselaws?id=776054 The text explains that, in GST refund proceedings, Section 54(7) of the West Bengal GST Act is treated as imposing a mandatory 60-day framework for scrutiny and disposal, supported by Rules 90(2) and 92(3). It notes that delay in acknowledgment, notice, reply scheduling, and final decision can vitiate the refund adjudication, and that interest on delayed refund under Section 56 reinforces the statutory timeline. It also states that, once a refund application is acknowledged as complete, the authority cannot reject it on extraneous grounds outside the refund scrutiny process. en-us Wed, 30 Jul 2025 00:00:00 +0530 Thu, 02 Jul 2026 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776054 The text explains that, in GST refund proceedings, Section 54(7) of the West Bengal GST Act is treated as imposing a mandatory 60-day framework for scrutiny and disposal, supported by Rules 90(2) and 92(3). It notes that delay in acknowledgment, notice, reply scheduling, and final decision can vitiate the refund adjudication, and that interest on delayed refund under Section 56 reinforces the statutory timeline. It also states that, once a refund application is acknowledged as complete, the authority cannot reject it on extraneous grounds outside the refund scrutiny process. Case-Laws GST Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776054