TMI Blog2024 (1) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... able for the period of delay beyond 60 days - It is not in dispute that in three cases, there were deficiencies and the deficiencies were later on rectified by the petitioner. The provisions of Section 56 of the Act of 2017, interalia, provides that if any tax, ordered to be refunded to any applicant, is not refunded within 60 days from the date of receipt of application, the interest at such date, not exceeding 6%, shall be payable for the period of delay beyond 60 days. The indications made in Section 56 of the Act of 2017, pertaining to the date of receipt of the application , can only be read as date of receipt of a complete application i.e. in case, there are deficiencies, from the date the deficiencies are removed by the applicant - A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellate Authority also did not deal with the said aspect. 5. Learned counsel for the petitioner, with reference to the provisions of Section 56 of the Act of 2017, made submissions that the petitioner was entitled to interest from the 60th day of making the application, seeking refund. Admittedly, the amount of refund has been paid to the petitioner after expiry of 60 days, however, the interest has not been ordered to be paid and therefore, the respondents may be directed to make payment of interest to the petitioner. 6. Learned counsel for the respondents made submissions that the plea, raised by the petitioner, cannot be countenanced, inasmuch as, the applications, made by the petitioner, were deficient and therefore, it is after th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of delay beyond 60 days. 11. The indications made in Section 56 of the Act of 2017, pertaining to the date of receipt of the application , can only be read as date of receipt of a complete application i.e. in case, there are deficiencies, from the date the deficiencies are removed by the applicant. 12. As in the present case, there were deficiencies in three cases and in one case, there was no deficiency and the amount of CGST, SGST and IGST have been refunded to the petitioner beyond 60 days, the respondents are required to determine the actual delay and make payment of the amount of interest to the petitioner in terms of provisions of Section 56 of Act of 2017. 13. Consequently, the writ petitions, filed by the petitioner, are dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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