https://www.taxtmi.com/caselaws?id=783367 The HC held that, in the peculiar facts, the petitioner had diligently pursued its claim for interest on delayed IGST refund before Customs appellate authorities and the objection regarding lack of jurisdiction under the Customs framework was raised for the first time in the impugned order. Without adjudicating the merits of entitlement to interest, the HC permitted the petitioner to file an appeal challenging the common order dated 01.12.2020 before the appellate authority under the GST Act within four weeks. It directed that, if such appeal is filed within that period, the GST appellate authority shall decide the appeal on merits in accordance with law, without considering limitation. The petition was accordingly disposed of. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783367 The HC held that, in the peculiar facts, the petitioner had diligently pursued its claim for interest on delayed IGST refund before Customs appellate authorities and the objection regarding lack of jurisdiction under the Customs framework was raised for the first time in the impugned order. Without adjudicating the merits of entitlement to interest, the HC permitted the petitioner to file an appeal challenging the common order dated 01.12.2020 before the appellate authority under the GST Act within four weeks. It directed that, if such appeal is filed within that period, the GST appellate authority shall decide the appeal on merits in accordance with law, without considering limitation. The petition was accordingly disposed of. Case-Laws Customs Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783367