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.

View Source

← Previous Next →

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

You may also like:

Claim of interest on refund of "penalty amount and interest paid thereon" - Petitioner had paid interest on outstanding amount of penalty. On deletion of penalty,...

Interest on refund due to error on the part of officer - As the amount of interest is being paid out of public exchequer, the Chief Principal Commissioner in-charge of...

Interest in terms of Section 244A - When an order of refund is issued, the same should include interest payable on the amount, which is refunded. If the refund does not...

Refund processing delayed due to technical glitches at Central Processing Center (CPC), despite Assessing Officer's order. Court expressed concern over non-payment of...

Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with...

The court held that the assessee was entitled to refund of Rs. 3,50,00,000/- deposited with the department, along with statutory interest and interest on refunds. The...

This Court directed the respondents to process the petitioner's refund claims and grant a refund of the excess tax amount collected from the petitioner and deposited by...

The case pertains to the refund of tax paid by the petitioner under the 'Inverted Duty Structure' in the Goods and Services Tax (GST) regime. The petitioner filed an...

Grant of interest on refund amount - Petitioner would be entitled to interest under section 11BB of the Central Excise Act, 1944 on the amounts refunded to it....

Refund of GST paid deposited by the Vendor on advance paid by the appellant since no supply was made - Return/refund of the entire advance amount - The High Court found...

The appellants challenged the order of the Commissioner (Appeals) denying eligible interest on the refunded amount. The court held that interest accrued on the deposited...

Petitioner filed application seeking sanction of eligible refund amount along with applicable interest. Court held that respondent shall process petitioner's application...

When calculating interest u/s 244A(1), if a refund is granted earlier, it should be adjusted against the interest component first, and the remaining amount, if any,...

Interest on refund - the wording of Section 42(1) of DVAT Act is unambiguous which talks of the two dates i.e. date the refund was due to be paid to the person and...

Adjustment of amount of the duty demanded against the EOU unit - goods manufactured in EOU sold in DTA unit - The stand of respondent no.2 cannot be accepted that even...

Quick Updates: