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
Last updated: 27 March 2024
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
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Bimal Jain
Published in GST
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