Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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Entitlement to interest on IGST refund - In refund application petitioner has only claimed the integrated tax and not the interest on the same - The High court referred to Section 56 of the CGST/DGST Act and circular issued by CBEC, which mandates interest payment if refunds are not granted within 60 days from the date of application. - The court concluded that interest under Section 56 is mandatory and automatically payable if refunds are not granted within the stipulated period, irrespective of the claim made by the petitioner in the refund application.
Entitlement to interest on IGST refund - In refund application petitioner has only claimed the integrated tax and not the interest on the same - The High court referred to Section 56 of the CGST/DGST Act and circular issued by CBEC, which mandates interest payment if refunds are not granted within 60 days from the date of application. - The court concluded that interest under Section 56 is mandatory and automatically payable if refunds are not granted within the stipulated period, irrespective of the claim made by the petitioner in the refund application.
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