2024 (2) TMI 134

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....ared in this case: For the Petitioner: Ms. N.K. Sharma, Advocate (Through VC) For the Respondents: Mr. Ruchir Mishra, Mr. Mukesh Kumar Tiwari and Ms. Reba Jena Mishra, Advocates for UOI. Mr. Arun Khatri, Senior Standing Counsel for R-2 Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur and Mr. Gurpreet Singh Gulati, Advocates. JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petiti....

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.... that the subject carry forward was during the transitional period and migration of existing tax payers in terms of Section 140 of the Central Goods and Services Tax Act, 2017. He submits that there is no automatic payment of interest as is stipulated under Section 56 of the Act on delay refunds. He submits that in case an application is filed by the petitioner, the Department shall pass an approp....