Interest on Delayed GST Refund Payable from Original Application Date: Bombay HC

Altisource Business Solutions India Pvt Ltd Vs Union of India (Bombay High Court) Bombay High Court in Altisource Business Solutions India Pvt. Ltd. vs Union of India (judgment dated September 2025) ruled that interest on delayed GST refunds is payable from the date of the original refund application, not from the date of a subsequent reapplication following an appellate order. The Court followed its earlier decision in Lupin Limited vs Union of India (2025) and reaffirmed the settled principle that the statutory 60-day period for granting refunds under Section 54 of the CGST Act begins from t...