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List on 20.11.2019.

Time limitation — The Petitioner has been granted refund by the Respondent, the claim for interest has been rejected and in this respect, the Respondent have issued a communication dated 14.10.2019. The respondent is directed to file affidavit indicating the reasons for the cases remaining pending and the affidavit should also disclose the status with regard to provisional refund payable in terms of Rule 91 (2) of the CGST and DGST Rules since it is stated by the Petitioner that provisional refund is not being granted on time. — HCL Infostystems Ltd. Vs. Union of India and Others [2019] 17 TAXLOK.COM 084 (Delhi)