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VAT - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Interest on delayed refund sanction - Merely because the ...


Petitioner entitled to interest on delayed refund despite revisions, as Joint Commissioner's order is restored.

August 26, 2023

Case Laws     VAT and Sales Tax     HC

Interest on delayed refund sanction - Merely because the Department had revised the order of the Appellate Assistant Commissioner would not mean the petitioner is not entitled to interest. Once the order of the Joint Commissioner has been restored, the petitioner is entitled to interest as calculated by the petitioner- HC

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