Non-payment of the interest on refund - there were deficiencies ...

Case Laws GST

January 6, 2024

Non-payment of the interest on refund - there were deficiencies and the deficiencies were later on rectified by the petitioner. - there were deficiencies in three cases and in one case, there was no deficiency and the amount of CGST, SGST and IGST have been refunded to the petitioner beyond 60 days, the respondents are required to determine the actual delay and make payment of the amount of interest to the petitioner in terms of provisions of Section 56 of Act of 2017. - HC

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Non-payment of the interest on refund - there were deficiencies ...

Case Laws GST

January 6, 2024

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