Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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The HC held that the petitioner is entitled to statutory interest at 6% per annum on the refund amount, commencing from the day after the expiry of sixty days from the receipt of the refund application until the refund is credited. This aligns with the precedent set by the Coordinate Bench, confirming that interest accrues under Section 56 of the CGST Act, 2017. The Court directed the respondent to pay the interest within two months. The petition was disposed of accordingly.
The HC held that the petitioner is entitled to statutory interest at 6% per annum on the refund amount, commencing from the day after the expiry of sixty days from the receipt of the refund application until the refund is credited. This aligns with the precedent set by the Coordinate Bench, confirming that interest accrues under Section 56 of the CGST Act, 2017. The Court directed the respondent to pay the interest within two months. The petition was disposed of accordingly.
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