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Interest on delayed GST refund cannot be denied for Covid-19
Case Law Details
- Case Name
- Ankush Auto Deals Vs Commissioner of DGST (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Ankush Auto Deals Vs Commissioner of DGST (Delhi High Court)
GST refund application was filed by the petitioner on 20.07.2021 and thereafter, albeit in tranches, the refund was remitted to the petitioner.
The only reason the respondents/revenue have denied grant of statutory interest to the petitioner, is because Covid-19 was raging and there was delay in processing the petitioner’s refund.
It is thus contended, that when the respondents/revenue were doing so, they should have also granted statutory interest in accordance with provisions of Section 56 of the Central Goods an...
