Sanctioned GST refund cannot be withheld for administrative delay; balance refund and applicable interest must be paid.

Sanctioned GST refund cannot be withheld for administrative delay; balance refund and applicable interest must be paid. https://www.taxtmi.com/highlights?id=98222 A sanctioned GST refund of unutilised input tax credit could not be withheld because the balance remained unpaid due to revalidation and internal processing delays. The High Court held that an amount lawfully due could not be kept pending on account of administrative red tape, and that the authorities should have coordinated to complete disbursement. It accordingly directed release of the outstanding State tax refund with applicable interest under the GST enactments within 30 days. en-us Mon, 30 Mar 2026 08:48:12 +0530 Mon, 30 Mar 2026 08:48:12 +0530 TaxTMI RSS Generator Sanctioned GST refund cannot be withheld for administrative delay; balance refund and applicable interest must be paid. https://www.taxtmi.com/highlights?id=98222 A sanctioned GST refund of unutilised input tax credit could not be withheld because the balance remained unpaid due to revalidation and internal processing delays. The High Court held that an amount lawfully due could not be kept pending on account of administrative red tape, and that the authorities should have coordinated to complete disbursement. It accordingly directed release of the outstanding State tax refund with applicable interest under the GST enactments within 30 days. Highlights GST Mon, 30 Mar 2026 08:48:12 +0530 https://www.taxtmi.com/highlights?id=98222