Entitlement of interest on refund - Submission of refund ...

Case Laws GST

May 7, 2022

Entitlement of interest on refund - Submission of refund application in physical form - It is well settled that law does not compel a man to do what he cannot possibly perform. - It is well settled that “construction which permits one to take advantage of one's own wrong or to impair one's own objections under a Statute should be disregarded. The interpretation should as far as possible be beneficial in the sense that it should suppress the mischief and advance the remedy without doing violence to the language” - the respondents cannot be allowed to take advantage of their own wrong so as to deny the payment of interest to the petitioner on delayed refund. - HC

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Entitlement of interest on refund - Submission of refund ...

Case Laws GST

May 7, 2022

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