2024 (11) TMI 189

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.... For the Respondents Through: Mr. Rajeev Aggarwal, ASC for R-1 & R-2. ORDER PER 1. The writ petition has been preferred seeking the following reliefs: "i. Direct the respondents to grant interest/compensation in accordance with Section 56 of the CGST Act on the refund claims delayed by them; ii. Direct the Respondents to compensate for the delay made by them in sanctioni....

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....strained to approach this Court since its pending statutory appeals were not being decided and its claims for refunds were being inordinately delayed. 3. Pursuant to the directions issued in these proceedings, those pending appeals pertaining to the tax periods in question have come to be finally allowed in terms of an order dated 04 July 2024. 4. Insofar as the question of interest under Se....

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.... terms of sub-section (1) of section 56 of the CGST/DGST Act, 2017 for the reason stated herein above; (ii) Consequently, all above the eleven impugned orders are set aside; (iii) Interest on refund amount in all the eleven matters is to be computed as per law and paid accordingly; And (iv) All the Eleven (11) appeals are disposed of in terms of sub-section 12 of section....