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2023 (5) TMI 751 - HC - GSTInterest on delayed disbursement of Interest - rate of interest on delayed refund - HELD THAT:- Insofar as the interest for the period prior to 04.10.2021 is concerned, the same was not sanctioned and the petitioner’s appeal in respect of the same is pending before the Appellate Authority. Insofar as the interest for the period commencing from 04.10.2021 is concerned, this Court is, prima facie, of the view that the petitioner is entitled to the same as there has been an inordinate delay in disbursing the refund. The petitioner also challenges the provision of Section 56 of the Central Goods and Services Tax Act, 2017 read with the Notification No.13/17-Central Tax dated 28.06.2017 insofar as it limits the rate of interest on delayed refund at 6% per annum. However, the learned counsel for the petitioner does not press for the said relief, and no orders are required to be issued in this regard. Issue notice.
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