WRIT TAX No. 1802 of 2024 at Allahabad

Neutral Citation No. - 2025:AHC:4152-DB Chief Justice's Court Case :- WRIT TAX No. - 1802 of 2024 Petitioner :- M/s Sangam Aromatics Respondent :- Commissioner of Central Goods Service Tax and 2 others Counsel for Petitioner :- Harsh Vardhan Gupta Counsel for Respondent :- Krishna Agarawal Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. The writ petition has been filed by the petitioner seeking interest on the delayed payment of I.G.S.T. refund. On 23.10.2024, time was granted to the counsel for the respondents to complete his instructions in this regard and, in case, petitioner was entitled to amount of interest, the same be paid to him before the next date. 2. A short counter affidavit has been filed on behalf of the respondents inter alia along with an order dated 02.01.2025 passed by the Assistant Commissioner, C.G.S.T., Division- Moradabad, inter alia, rejecting the demand of interest on delayed refund by the petitioner. 3. In view of the fact that respondents have passed an order dated 02.01.2025 which, as submitted by counsel for the respondents, is appealable under Section 107 of the C.G.S.T. Act, 2017, the petitioner may avail the remedy in accordance with