Section 56 prescribes interest on delayed refunds after 60 days from date of refund application

Bansal International Vs Commissioner of DGST And Anr. (Delhi High Court)

Delhi High Court held that interest on delayed refunds as per section 56 of the Delhi Goods and Services Tax Act, 2017 is payable when refund remains unpaid even after sixty days from the date of application for refund.

Facts- The petitioner has filed the present petition against the order passed by the Additional Commissioner, whereby, the petitioners claim for interest of ₹13,12,761/- calculated a

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