Baba Super Minerals Private Limited Vs Union of India
Date: January 4, 2024
Court: High Court
Bench: Rajasthan
Type: Writ Petition
Judge(s)/Member(s): ARUN BHANSALI, ASHUTOSH KUMAR
Subject Matter
Delayed refunds are entitled to interest under Section 56 of the CGST Act
Summary
The case law involves petitions filed by the petitioner regarding the non-payment of interest on refund, despite being entitled to seek a refund and having rectified deficiencies in the refund applications. The court acknowledged that in some cases,…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT These petitions have been filed by the petitioner aggrieved of non-payment of the interest on refund and the Appellate Authority not adjudicating the issue on the said aspect, raised by the petitioner. 2. Submissions have been made that the petitioner, being entitled to seek refund, made applications, seeking refund, by submitting the Form GS…