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        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.

        HC allowed the petitioner's refund claim under GST regime, holding the department liable to refund the amount deposited in Electronic Cash Ledger. The court mandated interest calculation from 11th June 2018, recognizing procedural delays by the tax authorities. The department's failure to adhere to prescribed timelines under CGST Rules, specifically Rule 89 and Rule 90, resulted in the petitioner's entitlement to refund with applicable interest. The petition was disposed of with directions for immediate refund and interest computation.

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