IGST Refund Interest Cannot Be Denied even if interest not claimed: Delhi HC

Raghav Ventures Vs Commissioner of Delhi Goods & Services Tax (Delhi High Court) Introduction: In a pivotal decision, the Delhi High Court addressed the issue of interest entitlement on Integrated Goods and Services Tax (IGST) refunds under Section 56 of the Delhi Goods and Services Tax (DGST)/Central Goods and Services Tax (CGST) Act. The case, Raghav Ventures Vs Commissioner of Delhi Goods & Services Tax, revolved around the petitioner’s entitlement to interest on the IGST refund, which was not explicitly claimed in the refund application but deemed necessary under statutory pr...