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GST - Highlights / Catch Notes

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Refund of input tax credit along with Interest - Pursuant to the ...


Court Allows Claim for Interest on Delayed Input Tax Credit Refund; Emphasizes Timely Action by Respondents.

August 21, 2021

Case Laws     GST     HC

Refund of input tax credit along with Interest - Pursuant to the interim order dated 06.04.2021, the respondent no. 4 credited the principal amount in the electronic credit ledger of the petitioner only on 08.04.2021 and filed affidavit to this effect. - this Court disposes of the present writ petition enabling the petitioner to file appropriate petition before the respondent no.4 for the purposes of lodging a claim of statutory interest for the period from issuance of Form GST PMT-03 (annexure-6) till its credit vide order dated 08.04.2021. - the petitioner cannot be made to suffer on account of laches on the part of the respondents. - HC

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