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MEDICAL BUREAU vs. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX DELHI NORTH & ANOTHER
(Delhi High Court)

Hon'ble Judges:

SANJEEV SACHDEVA
RAVINDER DUDEJA

Pet. Counsel

Rajesh Mahna

Ramanand Roy

Mayank Kouts

Res. Counsel

Aditya Singla

Raghav Bakshi

Saakshi Garg

Petitioner / Applicant	MEDICAL BUREAU
Respondent	COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX DELHI NORTH & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Apr 29, 2024
Order No.	W. P. (C) 12876/2021 & CM APPL. 24633/2024
Citation	2024(4) TAXREPLY 10941
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Section 56

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ORDER
ORDER 1. Learned counsel for the petitioner submits that pending this petition, Commissioner of the Central Goods and Service Tax, Delhi North has sanctioned part of the refund, however, has not granted any interest. He submits that the orders sanctioning refund do not deal with the component of interest and in any event do not hold the petitioner responsible for delay in processing the refund claim. 2. Copies of the refund sanctioned orders, one dated 27.12.2023 and four dated 28.12.2023 have been produced by learned counsel for the respondent in Court. The same are taken on record. 3. Perusal of the refund sanction orders show that there is no delay attributable to the petitioner for the processing of the refund claim. Accordingly, petitioner is prima facie entitled to grant of interest at the statutory rate in terms of Section 56 of the Central Goods and Services Tax Act i.e. 6% per annum for the entire delayed period. Accordingly, respondent-Central GST is directed t....