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GST - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Interest on the delayed disbursal of amount of Budgetary Support ...

Case Laws     GST

May 30, 2023

Interest on the delayed disbursal of amount of Budgetary Support already sanctioned - Admittedly, the funds at the disposal of Commissionerate were far less than the claims received and, therefore, the amount though sanctioned in favour of the petitioner could not be released till the requisite funds were made available to the Commissionerate by the DIPP. - - In these circumstances, it is difficult for us to say that the amount payable to the petitioner under the Scheme was illegally, arbitrarily or without any reason withheld by the respondents. - petitioner is not entitled for interest - HC

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