Recovery of erroneously granted refunds: recommend GST law allow recovery with interest to correct refund errors. The GST law should provide for recovery of erroneously granted refunds, authorising the administration to reclaim such refunds and levy interest on amounts recovered as a corrective and fiscal safeguard within the refund process.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recovery of erroneously granted refunds: recommend GST law allow recovery with interest to correct refund errors.
The GST law should provide for recovery of erroneously granted refunds, authorising the administration to reclaim such refunds and levy interest on amounts recovered as a corrective and fiscal safeguard within the refund process.
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