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GST - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Refund of the entire amount on deposit made by the ...


Court Criticizes Rejecting Refund Claims from Appeal Orders, Urges Timely Processing to Avoid Unnecessary Litigation and Interest Loss.

September 14, 2021

Case Laws     GST     HC

Refund of the entire amount on deposit made by the petitioner/assessee - In a case such as this where the refund claim has arisen solely on the strength of the appeal order, unless the assessing authority may plead ignorance of the same, we also cannot remain unmindful of the fact, while rejecting such claims, the authorities are forcing the assessee to litigate and also defeating the claim of interest that is otherwise due on account of delay in processing the refund application. - HC

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