Inadvertent GST ECL Deposit by ISD Refundable with Interest: Delhi HC orders Refund with 6% Interest, Warns 18% for Delay [Read Order]
The Court reiterated that the taxpayer is entitled to interest at 6% if the refund is not issued within 60 days of the application, and perhaps 9% to 18% depending on the stage and nature of the refund claim, citing its previous ruling in Bansal International v. Commissioner of DGST
By Navasree A.M - On May 29, 2025 2:27 pm - 2 mins read
The Delhi High Court has held that an Input Service Distributor (ISD) under Goods and Services tax (GST) is entitled to a refund of an inadvertent deposit made into its Electronic Cash Ledger (ECL), along with applicable interest. The Court, while allowing the writ petition filed by Matrix Cellular (International) Services Pvt. Ltd., directed the…
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