Ankush Auto Deals Vs Commissioner, State Tax
Date: July 21, 2022
Subject Matter
Covid-19 is not a valid ground for delay in processing the refund. Interest payable u/s 56.
Summary
What has emerged from the record, and something which is not disputed, is that the petitioner did file an application for refund on 20.07.2021, and as noted hereinabove, the principal amount towards refund was released in two tranches; first one amou…
On the previous date i.e., 12.05.2022, we had recorded as follows: “1. The counsel for the petitioner informs us that the grievance of the petitioner has been partially addressed, as the principal amount towards refund has already been remitted. 1.1. Therefore, according to learned counsel for the petitioner, what remains is the payment of statutory interest. 1.2. This position is affirmed b…