2024 (1) TMI 286

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....BHANSALI AND HON'BLE MR. JUSTICE ASHUTOSH KUMAR For Petitioner(s) : Mr. Ravi Gupta For Respondent(s) : Mr. RD Rastogi, ASG with Mr. CS Sinha Mr. Ajay Shukla (Sr. Standing Counsel, CGST) with Mr. Raghav Sharma ORDER 1. These petitions have been filed by the petitioner aggrieved of non-payment of the interest on refund and the Appellate Authority not adjudicating the issue on the sai....

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....r, with reference to the provisions of Section 56 of the Act of 2017, made submissions that the petitioner was entitled to interest from the 60th day of making the application, seeking refund. Admittedly, the amount of refund has been paid to the petitioner after expiry of 60 days, however, the interest has not been ordered to be paid and therefore, the respondents may be directed to make payment ....

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....e later on removed by the petitioner. However, in Civil Writ Petition No. 13747/2022, there was no deficiency in the refund application. 9. In the schedule, produced by learned counsel for the petitioner in the writ petition/s, it is indicated that in all the four cases, the amount of CGST, SGST and IGST has been refunded to the petitioner beyond 60 days, as envisaged by the provisions of Secti....

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....e deficiencies, from the date the deficiencies are removed by the applicant. 12. As in the present case, there were deficiencies in three cases and in one case, there was no deficiency and the amount of CGST, SGST and IGST have been refunded to the petitioner beyond 60 days, the respondents are required to determine the actual delay and make payment of the amount of interest to the petitioner i....