Case Law Details
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 and Services Tax Act, 2017.
Having heard the learned counsel for the parties, we are unable to agree with the contentions advanced on behalf of the respondents/revenue.
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