Tax Refund Claim Wins: Interest Awarded with Precision, Accounting for Procedural Timelines and Partial Relief Calculation
Case-Laws
GST
HC ruled that the Petitioner is entitled to interest on refund claim, with nuanced calculations. Interest shall be payable from 7th/9th September, 2019 till 9th June, 2023 at varying rates (6% initially, then 9%), with a deduction of 74 days corresponding to Petitioner's response time to deficiency memo. The court balanced the procedural delays by both
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