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GST - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

HC held that the competent authority shall examine the pending ...


HC orders tax authorities to process pending GST refund applications, consider additional documents, and pay interest if delayed.

January 1, 2025

Case Laws     GST     HC

HC held that the competent authority shall examine the pending refund application under SGST/CGST Act provisions, consider additional documentation provided, and dispose of the same in accordance with law. Writ petition disposed of directing payment of interest on refund amount from date immediately after expiry of 60 days from receipt of RFD-01 application.

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