Adjustment of interest permissible on tax liability against IGST refund claim: SC

Grapes Digital Private Limited Vs Principal Commissioner, CGST, Delhi & Ors. (Supreme Court of India)

In the case of M/s Grapes Digital Pvt. Ltd. vs Principal Commissioner, CGST, Delhi & Ors., the Supreme Court admitted a Special Leave Petition (SLP) challenging a Delhi High Court decision regarding the adjustment of interest on delayed IGST payments against a refund claim. The petitioner, engaged in digital media services, exported services without paying IGST under the Letter of Undertaking (LUT). Later, the petitioner paid IGST on revers

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