2023 (5) TMI 751

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..... Snehil Sharma, Ms. Anjali Jain, Mr. Abdullah Tanveer & Ms. Jagrati Rastogi, Advs. For the Respondents : Mr. R Ramachandran, SC for R1, 3 & 4. Mr. Neeraj, SPC & Mr. Rudra Paliwal, GP. Mr. Rajeev Aggarwal, ASC with Ms. Shilpa Singh, Adv. for R2, 5 & 6., Mr. Satish Kumar, SC with, Mr. Dhruv & Mr. Atri Mandal, Advs. for R3&4. ORDER 1. The petitioner has filed the present petition, inter alia, pr .....

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..... view that the petitioner is entitled to the same as there has been an inordinate delay in disbursing the refund. 4. 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 t .....

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