2025-VIL-1290-BOM
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SGST High Court Cases

GST – Appeal against denial of interest on delayed payment of IGST refund, Proper forum for filing of appeal - The petitioner had filed two applications - one for interest on delayed payment of IGST refund under the IGST Act and another for interest on delayed payment of drawback under the Customs Act - The Revisional Authority held that the Customs appellate authorities were not the appropriate authorities to adjudicate the issue of interest on delayed IGST refund, and that the petitioner should have appealed before the GST appellate authorities instead - Whether the petitioner was required to approach the GST appellate authorities to seek interest on delayed IGST refund, or whether it was correct for the petitioner to pursue the matter before the Customs appellate authorities - HELD - The petitioner was diligently pursuing the issue of interest on IGST refunds before the appellate authorities constituted under the Customs Act, and that this objection was raised for the first time in the impugned order - In the peculiar facts of the case, the request made by the petitioner to approach the GST appellate authorities, while excluding the period during which it pursued the matter before the customs appellate authorities, is quite reasonable. The petitioner is directed to institute an appeal before the Appellate Authorities under the GST Act against the original order and the GST appellate authority is directed to consider the appeal on its merits without adverting to the issue of limitation – The petition is disposed of
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