2026 (9) TMI 1030

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... For the Respondents: Mr. Sushant Keprate, Additional Advocate General. JUDGMENT PER AJAY MOHAN GOEL, JUDGE (ORAL) By way of this writ petition, the petitioner has prayed for the following reliefs:- "i. Issue a writ of mandamus o any other appropriate writ, order or directions, directing the respondents to release refund of Rs. 777375/- alongwith interest to the petitioner ex....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 21.11.2025, as from the date when an application was filed by the petitioner for the refund of the amount, needful was done expeditiously by the Department. Thus, he submits that the petitioner is not entitled for any interest. 4. We are of the considered view that as Sections 54 and 56 of the GST Act, 2017, relate to the refund of tax and also interest on delayed refund, firstly, the issue o....