JUDGMENT

Vibhu Bakhru, J. - The petitioner has filed the present petition, inter alia, impugning an order dated 11.07.2023 (hereafter the impugned order) passed by the Additional Commissioner, Department of Trade and Taxes (hereafter the Adjudicating Authority), whereby the petitioners claim for interest of Rs. 13,12,761/- calculated at the rate of 9% per annum, on the refund of GST already granted, was rejected. The Adjudicating Authority referred to Section 56 of the Delhi Goods and Services Tax Act, 2017 (hereafter DGST Act) and had held that in terms of the proviso to Section 56 of the DGST Act, interest was payable only if the refund was not made within sixty days from the receipt of the application filed pursuant to the order passed by the Appellate Authority. Since in the present case, the refund was processed within the period of sixty days from the date of such application, no interest was payable under Section 56 of the DGST Act.

2. According to the petitioner, the Adjudicating Authority has misinterpreted the provisions of Section 56 of the DGST Act. The petitioner c