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GST - Highlights / Catch Notes

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Re-Determination of refund and interest thereon - Subsequent to ...

GST

May 15, 2024

Re-Determination of refund and interest thereon - Subsequent to the direction of the High Court, revised assessment order was passed, refund and interest amount was re-determined - The High Court noted that despite initial directions from the court to refund the excess amount with interest, the petitioner failed to comply with notices, resulting in revised and rectified assessments. The court ultimately dismissed the writ petition. The petitioner was advised to pursue remedies available under the statute, and the court clarified its limited role in adjudicating such disputes.

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