ALTISOURCE BUSINESS SOLUTIONS PVT LTD v. UNION OF INDIA – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
ALTISOURCE BUSINESS SOLUTIONS PVT LTD
v.
UNION OF INDIA
WRIT PETITION No. 5312 of 2024 WITH WRIT PETITION(ST) No. 1807 of 2025 WITH WRIT PETITION(ST) No. 37613 of 2024 dated 30.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54 & 56
Decision : In favour of assessee
Refund – Interest on delayed refund – Export of services – Petitioners contended interest on delayed refund denied on ground refund made within sixty days of re-application – Sections 54 & 56 provides interest becomes payable if refund not granted within sixty days from date of original refund application under Section 54(1) – Once rejection order set aside by Appellate Authority, department cannot avoid statutory interest liability on basis of invalid order – Principle laid down in various cases applied – Held: Petitions allowed – Order quashed – Respondents to pay interest at 6% pa from expiry of sixty days from date of original refund application till date of actual refund.
Represented By:
Counsel for the Petitioner: Tushar Jarwal, Rahul Sateja, Daliya Singh
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