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Case Law Details

Case Name : Soorajmull Bajinath Private Limited Vs Union of India & Ors. (Bombay High Court)
Appeal Number : Writ Petition No. 4121 of 2022
Date of Judgement/Order : 16/10/2024
Related Assessment Year :
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Soorajmull Bajinath Private Limited Vs Union of India & Ors. (Bombay High Court)

We share the recent order passed by the Hon’ble Bombay High Court. The petitioner is a registered assessee, inter alia, engaged in trading of iron and steel meant for construction. It applied for refund. The refund was sanctioned but it was appropriated against demand of interest under section 50 of the CGST Act for alleged delayed payment of tax. It was contended that no output tax was payable in cash but only through input tax credit. Hence, as such, no interest was payable. However, appeal

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