Refund along with statutory interest allowed when wrongly adjusted against cancelled outstanding liability
Last updated: 06 October 2025
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of Harbhajan Singh Thukral v. Government of NCT of Delhi, Department of Trade and Taxes &Anr. [W.P.(C) No. 3967/2025, order dated August 20, 2025] held that if a refund amount belonging to a taxpayer is mistakenly adjusted against an outstanding demand, which was later cancelled, the taxpayer must receive the refund along with statutory interest.
Citation :
W.P.(C) No. 3967/2025, order dated August 20, 2025
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Bimal Jain
Published in GST
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