Raghav Ventures Vs Commissioner, State Tax
Date: February 29, 2024
Subject Matter
Interest on delayed refunds is automatically payable and does not depend on a claim made by the taxpayer
Summary
The case, Raghav Ventures Vs Commissioner of Delhi Goods & Services Tax, involved a dispute about the petitioner's entitlement to interest on the IGST refund under Section 56 of the DGST/CGST Act. The petitioner, an exporter of mobile phones…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The present Writ Petition has been filed, seeking direction to the respondent to grant the total IGST refund of Rs. 2,44,75,410/- for the tax period December 2022, February 2023, March 2023 and May 2023 with interest in terms of Section 56 of DGST/CGST Act. 2. Petitioner is an exporter of mobile phones of various brands and accesso…