Bansal International Vs Commissioner of DGST
Date: November 20, 2023
Subject Matter
Taxpayer would be entitled to interest from the date immediately after the expiry of sixty days from the receipt of the first refund application
Summary
The petitioner filed a petition against the rejection of their claim for interest on delayed GST refund. The Adjudicating Authority had held that interest was payable only if the refund was not made within sixty days from the receipt of the applicati…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, impugning an order dated 11.07.2023 (hereafter ‘ the impugned order’) passed by the Additional Commissioner, Department of Trade and Taxes (hereafter ‘ the Adjudicating Authority’ ) , whereby the petitioners claim for interest of ₹13,12,761/- c…