Index of Relevent Files CGST Section 56

NOTIFICATIONS

Notification No. Subject

Notification No. 06/2017- Integrated Tax dt. 28.06.2017 Read with section 20 of IGST act, prescribe rate of interest on delay payment of tax u/s 50(1) @18% , undue and excess claim of ITC and reduction in OTL @ 24%, u/s 54(12) @6%, U/s 56 @ 6% and refund arise on order of AA or AT and not paid with in 60 days @ 9%.

Notification No. 13/2017- Central Tax, dt. 28.06.2017 Prescribe rate of interest on delay payment of tax u/s 50(1) @18% , undue and excess claim of ITC or undue or excess reduction in Output Tax liability u/s 50(3) @ 24%, where refund is withheld @6 % u/s 54(12) ,refund of tax u/s 56 and refund arise on order of AA or AT and not paid with in 60 days @ 9%.

CASE LAW

Authority	One liner
2024(03)LCX0001 Delhi High Court Raghav Ventures	Interest on delayed refund cannot be denied as the same is mandatory and payable automatically under Section 56 of the Act
2024(01)LCX0430 Rajasthan High Court Baba Super Minerals Private Limited	Payment of interest on refund to the assessee as refund has been paid after expiry of 60 days from the date of receipt of complete application seeking refund.
2024(01)LCX0274 Kerala High Court Flooratex Rubber & Plastics Private Limited	Kerala HC directs interest on delayed GST refund.
2023(11)LCX0106 Delhi High Court Bansal International	Interest @ 9% p.a u/s 56 CGST would be payable from the date immediately after the expiry of sixty days from the receipt of an application, which is filed as a consequent to an order passed by the Appellate Authority, Adjudicating Authority, Appellate Tribunal or a court that has attained finality.
2023(01)LCX0191 Punjab & Haryana High Court SBI Cards & Payment Services Limited	Section 56 of the Act mandates the payment of interest from the date of application.
2022(04)LCX0090 Supreme Court Willowood Chemicals Pvt. Ltd.	Interest is payable @ 6% and not 9% as refund order was not passed by appropriate Authority.
2020(03)LCX0124 Gujarat High Court Saraf Natural Stone	Interest @ 9% is payable for delay of more than 60 days in payment of substantial refund amount.

Notification No.	Subject
Notification No. 06/2017- Integrated Tax dt. 28.06.2017	Read with section 20 of IGST act, prescribe rate of interest on delay payment of tax u/s 50(1) @18% , undue and excess claim of ITC and reduction in OTL @ 24%, u/s 54(12) @6%, U/s 56 @ 6% and refund arise on order of AA or AT and not paid with in 60 days @ 9%.
Notification No. 13/2017- Central Tax, dt. 28.06.2017	Prescribe rate of interest on delay payment of tax u/s 50(1) @18% , undue and excess claim of ITC or undue or excess reduction in Output Tax liability u/s 50(3) @ 24%, where refund is withheld @6 % u/s 54(12) ,refund of tax u/s 56 and refund arise on order of AA or AT and not paid with in 60 days @ 9%.