Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Interest on the refund amount - The contention that the petitioner is guilty of inaction for an inordinately long period is also unpersuasive. - Once the petitioner had filed the application for seeking refund of the amount along with interest, it was incumbent upon the respondents to either allow or reject the same as per law. The inaction, if any, is largely on the part of the respondents. - HC
Interest on the refund amount - The contention that the petitioner is guilty of inaction for an inordinately long period is also unpersuasive. - Once the petitioner had filed the application for seeking refund of the amount along with interest, it was incumbent upon the respondents to either allow or reject the same as per law. The inaction, if any, is largely on the part of the respondents. - HC
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