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Case Name : TATA Aldesa (J.V.) Vs State of UP and 4 others (Allahabad High Court)
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TATA Aldesa (J.V.) Vs State of UP and 4 others (Allahabad High Court) Once the amount has been refunded, we do not find any good reason for not paying the interest in terms of Section 56 of the CGST Act, 2017 Allahabad High Court addressed a writ petition filed by TATA Aldesa (J.V.), seeking payment of interest on a delayed GST refund of ₹38,10,351 as mandated under Section 56 of the CGST Act, 2017. Despite the refund being credited on November 7, 2024, nearly four years after the application was completed, the petitioner argued for interest at 6% per annum for the delay beyond 60 days. The ...
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