Qualcom India Private Limited Vs Deputy Commissioner (ST)
Date: March 20, 2024
Subject Matter
Department is obligated to pay interest in the event of delayed refund unless there are valid reasons or material justifying the delay
Summary
The case law pertains to the entitlement of interest on delayed GST refunds. It discusses how the statutory provisions, particularly Section 56 and Section 54, provide for the automatic entitlement to interest in the event of a delay in making refund…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT These two writ petitions have been filed by the two establishments where the question of law needs adjudication is, whether the petitioners herein are entitled for interest under Section 54 of the Central Goods and Services Tax (CGST) Act, 2017 (hereinafter referred to as ‘CGST Act, 2017’) on the delayed granting of refund of Inpu…