Assessee is entitled to interest from the date immediately after the expiry of sixty days from the date of receipt of the GST refund application
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court, in the case of Raghav Ventures vs. Commissioner of Delhi [Writ Petition (Civil) No. 12209 of 2023 dated March 01, 2024], held that the payment of 6% interest under Section 56 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") is statutory and does not depend if the claim made by the Assessee. It is automatically payable if the GST refund is not made within 60 days from the date of receipt of the application.
Citation :
Writ Petition (Civil) No. 12209 of 2023 dated March 01, 2024
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Judgements Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
Already a PRO member? Login here for an ad-free experience. 011-411-70713
Bimal Jain
Published in GST
Views : 152
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Browse by Category
CA Articles
Kothari Jain Patil & Chartered Accountants
Pune
CA Inter
View Details
Article Assistant
MANUJ SHARMA AND COMPANY
Noida
CA Inter
View Details
CA Article Assistant
CA Suraj Garg & Associates
New Delhi
CA Final
View Details
SENIOR AUDITOR & ACCOUNTS MANAGER
Anupam Parashar & Co.
Ghaziabad
CA Final
View Details
CCI
Pro
CAclubindia
