XILINX INDIA TECHNOLOGY SERVICES PVT LTD v. ASSISTANT COMMISSIONER STATE TAX ZONE VIII WARD 94 NEW DELHI
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
XILINX INDIA TECHNOLOGY SERVICES PVT LTD
v.
ASSISTANT COMMISSIONER STATE TAX ZONE VIII WARD 94 NEW DELHI
W.P.(C) 2547/2025 dated 28.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 56
Decision : In favour of assessee
Interest on delayed refund – Petitioner challenged non-payment of interest on sanctioned refunds – Relied on Section 56 CGST Act and Raghav Ventures v. Commissioner of DGST(2024 Taxo.online 427) wherein held interest at 6% mandatory if refund not granted within 60 days from application, irrespective of whether claimed in refund form – Held: Writ petition disposed – Court held interest is statutory automatic and not contingent on express claim – Payment to be computed from expiry of 60 days after receipt of refund application till credit date – Respondents directed to pay within two months .
Represented By:
Counsel for the Petitioner: Ashwini Chandrasekaran, Priyanka Rathi & Shubhangi Gupta, Advs
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