The Delhi High Court held that the GST department must pay interest for delay in re-crediting rejected refund amounts caused by technical glitches on the GST portal.

The Tribunal observed that revenue has compared the figures reflected in the ST-3 returns and figures reflected in Form 26AS statement and raised the demand without further examining the reasons for the difference in the two statements.

The Court noted that the facts surrounding the erroneous TDS deduction were undisputed and that the petitioner’s claim could not be rejected solely on the ground of delay.