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Interest On Delayed Refunds Covered Under Principal Provision Of Section 56 Of CGST Act Cannot Exceed 6%: Supreme Court

Interest On Delayed Refunds Covered Under Principal Provision Of Section 56 Of CGST Act Cannot Exceed 6%: Supreme Court

The Supreme Court, on Tuesday, held that in cases of delayed refund of integrated tax paid on export of goods governed by the principal provision of Section 56 of the Central Goods and Services Tax ...

22 April 2022 3:58 AM GMT
Entitlement To Refund Rests With Those Who Bear Ultimate Burden Of Tax Under Central Sales Tax Act: Gujarat High Court

Entitlement To Refund Rests With Those Who Bear Ultimate Burden Of Tax Under Central Sales Tax Act: Gujarat High Court

The Gujarat High Court has recently affirmed a coordinate bench judgment which held that only the persons on whom lay the ultimate burden to pay the tax would be entitled to get a refund of the...

2 March 2022 5:26 AM GMT