Interest Payable on Refunds of Unconstitutional IGST Levy On Ocean Freight Even If Refunded Within Statutory Time: Orissa HC

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Interest Payable on Refunds of Unconstitutional IGST Levy On Ocean Freight Even If Refunded Within Statutory Time: Orissa HC

GST

Published on

23/01/2026

By Mariya Paliwala

Interest Payable on Refunds of Unconstitutional IGST Levy On Ocean Freight Even If Refunded Within Statutory Time: Orissa HC

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The Orissa High Court has held that GST department are liable to pay interest on refunds arising from IGST levied and collected without authority of law, even if the principal refund was sanctioned within the statutory time limit. The Court made it clear that timely refund does not absolve the State from paying interest where…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Interest Payable on Refunds of Unconstitutional IGST Levy On Ocean Freight Even If Refunded Within Statutory Time: Orissa HC

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