Section 56 Interest cannot be Denied for GST Refund Application Discrepancies

Baba Super Minerals Private Limited Vs Union of India (Rajasthan High Court)

Introduction: In the case of Baba Super Minerals Private Limited Vs Union of India, the Rajasthan High Court addressed the issue of interest payment on refunds under Section 56 of the Central Goods and Services Tax Act, 2017 (CGST Act).

Detailed Analysis: The petitioner sought refund of taxes under the CGST Act, submitting applications with Form GST RFD-01A and Refund ARN receipt.

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