GST refund pertains to Fourth Quarter Assessment Year: Delhi HC grants Interest at 6% per annum [Read Order]

The Delhi High Court granted interest at 6% per annum as the GST refund pertains to fourth quarter Assessment Year

By Kalyani B. Nair - On January 19, 2024 4:33 pm - 2 mins read

GST - GST refund - Delhi High Court - Assessment Year - Tax refund interest rate - taxscan

The Delhi High Court granted interest at 6% per annum as the GST refund pertains to fourth quarter Assessment Year. The Petitioner sought a direction to the respondent to issue a refund of Rs. 11,09,895/- for the fourth quarter 2014-15 besides interest thereon. The counsel for the respondent under instructions submitted that the application for…

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