Soorajmull Bajinath Private Limited Vs Union of India
Date: October 15, 2024
Subject Matter
Interest is payable only if the balance in the electronic credit ledger falls below the amount of wrongly availed input tax credits
Summary
The petitioner challenges an order dated August 18, 2021, by the Joint Commissioner (Appeals) that declined the petitioner’s request for a refund. The appeal process is complicated by the current non-functioning status of the GST Tribunal, which prom…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Rule is made returnable immediately at the request and with the consent of the learned counsel for the parties. 2. The petitioner challenges the order dated 18 August 2021 made by the Joint Commissioner (Appeals) declining refunds to the petitioner. 3. Appeal lies against this order before the GST Tribunal. However, since the GST Tribunal is…