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2022 (11) TMI 674 - GUJARAT HIGH COURTEntitlement to interest on delayed refund made - Zero Rated Supplies - Section 56 of the Goods and Services Tax Act, 2017 - HELD THAT:- When the authorities have already paid refund amount, as per the interest aspect is concerned, the court is of the view that the petitioner could make appropriate application since grant of interest is contemplated under the statute, before the Goods and Services Tax Authority putting forth his claim for interest on the refund. If such application is made within 15 days from today, the competent authority shall consider it in accordance with law to decide the same regarding grant of interest to the petitioner within six weeks from the date of receipt of such application. Petition disposed off.
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