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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Delayed Tax Refunds Under Punjab GST Act 2017 Entitle Applicants to Interest; Rates Up to 9% for Court Orders</h1> If a tax refund under the Punjab Goods and Services Tax Act, 2017, is not issued within sixty days of the application, the applicant is entitled to interest at a rate up to six percent, as specified by government notification. If the refund results from a final order by an adjudicating authority, Appellate Authority, Tribunal, or court and is delayed beyond sixty days, the interest rate may increase to nine percent. The interest accrues from the day after the sixty-day period until the refund is issued. Orders by appellate bodies are considered orders under the relevant section for this purpose.
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