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GST - Highlights / Catch Notes

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Petitioner made mistake in not showing correct refund amount in ...


Petitioner's refund amount error excused due to portal glitch. Respondents ordered to pay interest on delayed refunds.

Case Laws     GST

July 20, 2024

Petitioner made mistake in not showing correct refund amount in GSTR-3B for July and August 2017. Delay not attributable to petitioner as respondents admitted technical glitch in portal processing refund which vanished after HC directions. Assessee cannot be deprived of justifiable money. Respondents to pay interest at 6% p.a. from July 1, 2018 till September 18, 2023 on Rs. 7,15,962/- and till October 16, 2023 on Rs. 6,04,118/-. Petition disposed.

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