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    <title>2026 (9) TMI 1030 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>Interest on delayed GST refunds must first be claimed before the statutory authority under the refund framework in sections 54 and 56 of the GST Act, 2017. The statutory process governs both the refund claim and entitlement to interest for delay. Recourse to writ jurisdiction under Article 226 is available only after exhaustion of statutory remedies; an aggrieved claimant may invoke that jurisdiction if dissatisfaction remains following adjudication by the appropriate authority.</description>
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      <description>Interest on delayed GST refunds must first be claimed before the statutory authority under the refund framework in sections 54 and 56 of the GST Act, 2017. The statutory process governs both the refund claim and entitlement to interest for delay. Recourse to writ jurisdiction under Article 226 is available only after exhaustion of statutory remedies; an aggrieved claimant may invoke that jurisdiction if dissatisfaction remains following adjudication by the appropriate authority.</description>
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