{"act":{"id":"delhi-goods-services-tax-act-2017","short_title":"The Delhi Goods and Services Tax Act, 2017","long_title":null,"act_number":"3","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Delhi","unit":"section","section_count":174,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf","url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"115","heading":null,"text":"Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under section 56 shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount.","html":"<p>Where an amount paid by the appellant under sub-section (6) of section <a href=\"/delhi-goods-services-tax-act-2017/section/107/\">107</a> or sub-section (8) of section <a href=\"/delhi-goods-services-tax-act-2017/section/112/\">112</a> is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under section <a href=\"/delhi-goods-services-tax-act-2017/section/56/\">56</a> shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount.</p>","words":69,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/115/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7905c17c-0f89-430e-9228-75eb07a04102/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}