G S Industries Vs Commissioner of Central Tax And GST Delhi West
Date: May 19, 2025
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): PRATHIBA M. SINGH, RAJNEESH KUMAR GUPTA
Subject Matter
No interest payable to the taxpayer for delay in responding to Deficiency Memo
Summary
The petitioner, M/s G.S. Industries, filed a petition challenging the rejection of a part of their interest claim on a delayed GST refund. The refund, totaling over Rs. 37 lakh for the period of September 2017 to March 2019, was initially applied for…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. CM APPL. 31186/2024 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W. P.(C) 7485/2024 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the impugned Order-in-Appeal d…