The Delhi High Court has held that late issuance of deficiency memos—can’t be used to deny or limit interest on GST Input Tax Credit (ITC) refund. The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta have observed that the GST Department must pay full statutory interest on a refund of more than…
Late Issuance Of Deficiency Memos—Can’t Be Used To Deny Or Limit Interest On GST ITC Refund: Delhi High Court
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Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
