Interest on delayed refunds - when the doctrine of merger is ...

High Court rules interest on delayed tax refunds must be paid at 6%, considering the doctrine of merger.

January 2, 2023

Case Laws VAT and Sales Tax HC

Interest on delayed refunds - when the doctrine of merger is borne in mind and when the statutory authority allows the appeal of an assessee, he gives legal shape to the contours of the matter which assessing authority should have adopted and therefore, the refund claim of the assessee would essentially arise from the order of assessment. - Interest to be paid @6% - HC

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Interest on delayed refunds - when the doctrine of merger is ...

High Court rules interest on delayed tax refunds must be paid at 6%, considering the doctrine of merger.

January 2, 2023

Case Laws VAT and Sales Tax HC

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