https://www.taxtmi.com/caselaws?id=787323 Interest on a GST refund, once found due and deposited in court, must be disbursed to the refund recipient despite an unresolved dispute between State and Central authorities over which authority bears liability. Rule 94 of the Central Goods and Services Tax Rules, 2017, and the definition of "proper officer" under the Goods and Services Tax Act, 2017, formed the basis of the authorities' allocation dispute. That dispute cannot defeat the recipient's substantive entitlement or justify withholding payment. The Registry must verify and release the deposited interest amount to the petitioner. en-us Fri, 13 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787323 Interest on a GST refund, once found due and deposited in court, must be disbursed to the refund recipient despite an unresolved dispute between State and Central authorities over which authority bears liability. Rule 94 of the Central Goods and Services Tax Rules, 2017, and the definition of "proper officer" under the Goods and Services Tax Act, 2017, formed the basis of the authorities' allocation dispute. That dispute cannot defeat the recipient's substantive entitlement or justify withholding payment. The Registry must verify and release the deposited interest amount to the petitioner. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787323