GST Refund with Interest Allowed for Wrongly Adjusted Cancelled Liability

Harbhajan Singh Thukral Vs Government of NCT of Delhi Department of Trade And Taxes & Anr (Delhi High Court) GST Refund along with statutory interest allowed when wrongly adjusted against cancelled outstanding liability The Delhi High Court in the case of Harbhajan Singh Thukral v. Government of NCT of Delhi directed that a taxpayer is entitled to a refund along with statutory interest when their refund amount is wrongly adjusted against an outstanding liability that was subsequently cancelled. The petitioner, Harbhajan Singh Thukral, a trader, applied for a refund of excess balance in his...