https://www.taxtmi.com/caselaws?id=771981 Delhi HC ruled in favor of petitioner seeking refund of amount inadvertently deposited in Electronic Cash Ledger under GST regime. Court found department failed to adhere to mandatory 15-day scrutiny timeline under Rule 90 of CGST Rules, 2017. Despite petitioner withdrawing application after deficiency memo in March 2020 and re-applying in August 2023 citing COVID-19 delays, court held department cannot retain funds indefinitely. Petitioner entitled to refund plus interest calculated from 60 days after original April 2018 application date, following precedent in Bansal International case. Petition disposed favorably. en-us Tue, 20 May 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771981 Delhi HC ruled in favor of petitioner seeking refund of amount inadvertently deposited in Electronic Cash Ledger under GST regime. Court found department failed to adhere to mandatory 15-day scrutiny timeline under Rule 90 of CGST Rules, 2017. Despite petitioner withdrawing application after deficiency memo in March 2020 and re-applying in August 2023 citing COVID-19 delays, court held department cannot retain funds indefinitely. Petitioner entitled to refund plus interest calculated from 60 days after original April 2018 application date, following precedent in Bansal International case. Petition disposed favorably. Case-Laws GST Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771981