Refund - Interest on delayed payment of tax u/s 50 - Refund of ...

Case Laws GST

November 4, 2020

Refund - Interest on delayed payment of tax u/s 50 - Refund of amount deposited earlier at the instance of Department - the petitioner states that the interest liability relating to belated payment of tax both by cash and reversal of ITC has been coercively recovered - With the insertion of the proviso to be taken to be retrospective, these writ petitions are allowed. - HC

View Source

← Previous Next →

Refund - Interest on delayed payment of tax u/s 50 - Refund of ...

Case Laws GST

November 4, 2020

You may also like:

Claim of interest on delayed refund, from the date of deposit till the refund of the pre-deposit of principal amount - the assessee is entitled to claim interest from...

Refund of interest amount deposited - Scope of Section 50 - If such interpretation is accorded, the contention of the petitioner that the interest so levied against the...

Interest u/s 244A on delayed refund - the interest on the delayed refund becomes part of the principle amount and the delayed interest includes the interest for not...

Entitlement to interest on delay payment of refund of pre-deposit - since the amount was deposited under Section 35F of the Central Excise Act, even a simple application...

Interest on Refund of the pre-deposit amount - In the present case, the amount was deposited by the respondent pursuant to the directions issued under the unamended...

Interest on delayed refund of amount - the amount was paid during the investigation under protest as pre-deposit - The appellant is entitled to claim interest from the...

Interest on Delayed Refund of Input Tax Credit - Proviso to Section 56 specified increased interest rates for refunds arising from orders of adjudicating or appellate...

Treatment given to the amount deposited by the dealer - stand of Department is that the amount deposited by the dealer on 30.03.2007 is firstly credited to the interest...

Claim of interest with refund of Pre-deposit made - Rate of interest - amount was deposited under protest - Revenue are expected to at least now, on or before 15th July,...

Demand of interest for delayed refund - relevant date for calculation of refund - earlier the amount was deposited towards recovery of refund proceedings - he interest...

Interpretation of statute - calculation of amount of pre-deposit u/s 18 of the SARFAESI Act - 50% of which amount the borrower is required to deposit as pre-deposit -...

Payment of interest on refund u/s 244A - refund of excess tax deposited u/s 195(2) - assessee is entitled to get interest from the date of payment of such tax - SC

Interest on delayed refund - Refund of pre-deposit alongwith Interest - assessee shall be entitled to refund of the amount deposited alongwith interest at prescribed...

Interest on delayed refund - relevant date - order under challenge has wrongly restricted the entitlement of appellant for the interest on the refunded amount to the...

Refund of service tax - amount have been deposited by mistake - Form 26AS, VAT-41, copies of challans and copies of running bills prepared by the Housing Board showing...

Quick Updates: