https://www.taxtmi.com/caselaws?id=782319 HC held that under Section 107(13) of the CGST Act, statutory appeals must be decided within one year, and the delay of over four years in the petitioner's appeals was impermissible. The court directed the Appellate Authority to adjudicate all pending appeals expeditiously and, in any event, by 10 January 2026. It further held that blocking refunds for such prolonged periods adversely impacts business and cannot be justified. If, upon adjudication, refunds are found due to the petitioner, the authority must also pay statutory interest for the entire relevant period in accordance with law. The petition was disposed of with these directions. en-us Fri, 21 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782319 HC held that under Section 107(13) of the CGST Act, statutory appeals must be decided within one year, and the delay of over four years in the petitioner's appeals was impermissible. The court directed the Appellate Authority to adjudicate all pending appeals expeditiously and, in any event, by 10 January 2026. It further held that blocking refunds for such prolonged periods adversely impacts business and cannot be justified. If, upon adjudication, refunds are found due to the petitioner, the authority must also pay statutory interest for the entire relevant period in accordance with law. The petition was disposed of with these directions. Case-Laws GST Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782319