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SGST High Court Cases

GST – Section 56 of the CGST Act, 2017 - Refund of unutilised Input Tax Credit - Eligibility to interest on delayed refund made under Section 54 of the CGST Act – HELD - Section 56 of the CGST Act, the proviso and its explanation provided to the Section does not provide for any circumstances or situation under which the delayed refund not attracting interest - Rule 94 of the CGST Rules, 2017 also provides for certain periods which shall not be included in the period for which the interest is payable. This in other words also means that interest on the delayed refund is automatic - As soon as there is a delay in refund of the money to the applicant beyond the period stipulated under Section 56 or where any amount is due and payable to the applicant under Section 54 and if the said amount of refund gets delayed, the said amount shall automatically be entitled to carry interest - the provision of grant of interest has to be treated as a beneficial legislation and should be enforced non-discriminately. Since there is a specific provision under Section 56 for grant of interest only in the event of delay in making of the refund by the Department, the said statutory prescription carries an obligation to pay interest - Further, the order by the Appellate Authority, Tribunal or the Court of law as the case may be for the purpose of its enforceability has be treated as if it is an order under sub-section (5) of Section 54 and as such, interest would be calculated immediately after sixty days within which the payment of refund has to be made starts - respondents are directed to forthwith take steps for payment of interest on the delayed refund of ITC released to the petitioners in terms of sub-section (1) of Section 56 and the proviso thereto – the writ petition is allowed
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