Bombay HC Orders Interest on Delayed IGST Refund, Criticises Mechanical Denial

Charan Singh Surjit Singh Gujral Vs Union of India & Ors. (Bombay High Court) In , the Bombay High Court considered a writ petition seeking refund of IGST along with interest on delayed refunds relating to exports made under multiple shipping bills between December 2018 and January 2019. The petitioner had exported goods after payment of IGST and contended that refund under Section 54 of the CGST Act became due upon final assessment of the shipping bills. Subsequently, the goods were seized by the Special Intelligence and Investigation Branch on allegations of misdeclaration of value, lead...