LUPIN LIMITED v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
Bharati Dangre, Justice & Nivedita P. Mehta, Justice
LUPIN LIMITED
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 610 of 2024 dated 05.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Refund – Interest on delayed refund – Whether interest on delayed refund calculated from original application date or fresh application date post-appellate order? – Refund partly allowed by Adjudicating authority balance allowed in appeal – Revenue contended interest runs only from fresh refund application post-appeal – Court examined conjoint reading of Sections 54 & 56 of CGST Act – Section 54 provides refund mechanism while Section 56 deals with interest on delayed refunds – Section 56 mandates interest @6% from 61st day of original refund application till payment and @9% for delay beyond 60 days from application filed consequent to appellate order – “Relevant date” in Section 54 applies to limitation not interest computation – Explanation to Sec. 56 deems appellate order as one under Sec. 54(5) – Held: Writ petition allowed – Order quashed and set aside – Revenue directed to pay interest at prescribed rates from respective trigger dates.
Represented By:
Counsel for the Petitioner: Jatin Arora with H.D. Naik & Preeta Gaykar, Advocate
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