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GST - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Refund claim - Rule 97A of the Central Goods and Services Tax ...


Court Approves Refund Claim with 6% Interest u/r 97A of CGST Rules, 2017; Compliance Mandatory.

October 8, 2021

Case Laws     GST     HC

Refund claim - Rule 97A of the Central Goods and Services Tax (CGST) Rules, 2017 - Once the application had been processed and or order passed, which has attained finality, the respondents cannot escape the plain effect of the same. They also cannot escape the liability of interest that arises on non-compliance of the same. - Refund allowed with interest @6% - HC

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