The Hon’ble Delhi High Court (‘HC‘) in the case of Ankush Auto Deals v. Commissioner of Delhi GST, 2022-VIL-561-DEL, held that the Hon’ble Supreme Court (‘SC‘) suo moto extension order does not apply to interest on delayed refund under Section 56 of the Central / Delhi GST Act, 2017 (‘Act‘).
The Department sought to rely on the Madras HC decision in the case of GNC Infra LLP v. AC, 2021-VIL-856-MAD, wherein the HC held that SC suo moto extension order would apply to refund under Section 54.
Source Gaba & Co
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