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

Court Rules Against Coercive Tax Interest Recovery; Petitioner to Receive Refund Due to Retrospective Interest Provision.

November 4, 2020

Case Laws GST HC

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

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

Court Rules Against Coercive Tax Interest Recovery; Petitioner to Receive Refund Due to Retrospective Interest Provision.

November 4, 2020

Case Laws GST HC

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