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Writ not maintainable for seeking interest on delay in granting refund due to invoice mismatch

November 30, 2018[2018] 100 71 (Bombay)

CGST/Maharashtra GST/IGST : Where revenue had granted refund belatedly and assessee filed writ petition seeking interest on amount of refund and revenue argued that there was an invoice mismatch/error in instant case and this had resulted in delay in granting refund and no interest in present facts was payable, assessee was directed to file a representation to Adjudicating Authority, who would consider same and pass a speaking order

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