https://www.taxtmi.com/caselaws?id=432256 Delayed refund under Section 54 of the Gujarat Sales Tax Act was held to attract statutory interest where appellate relief ultimately established the dealer's entitlement. The appellate order was treated as having merged with the assessment, so the refund claim was regarded as arising from the assessment order for interest purposes. Relying on earlier decisions, the Court reiterated that a dealer cannot be denied interest merely because the assessment was carried in appeal. Reference was also made to the comparable interest provision in the Gujarat Value Added Tax Act to support entitlement on delayed refund. Interest was awarded on the refund until actual payment. en-us Fri, 02 Dec 2022 00:00:00 +0530 Mon, 19 Jun 2023 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432256 Delayed refund under Section 54 of the Gujarat Sales Tax Act was held to attract statutory interest where appellate relief ultimately established the dealer's entitlement. The appellate order was treated as having merged with the assessment, so the refund claim was regarded as arising from the assessment order for interest purposes. Relying on earlier decisions, the Court reiterated that a dealer cannot be denied interest merely because the assessment was carried in appeal. Reference was also made to the comparable interest provision in the Gujarat Value Added Tax Act to support entitlement on delayed refund. Interest was awarded on the refund until actual payment. Case-Laws VAT and Sales Tax Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432256