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GST - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Interest on delayed refunds - Section 56 of the CGST Act - HC ...


High Court orders 9% interest on delayed refunds u/s 56 of CGST Act, up from 6%, citing case specifics.

April 1, 2020

Case Laws     GST     HC

Interest on delayed refunds - Section 56 of the CGST Act - HC directed the department to pay interest @9% instead of 6% - No case is made out for review of the order passed by this Court - Having regard to the peculiar facts and circumstances of the case, this Court thought fit to award interest @ 9% per annum.

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