https://www.taxtmi.com/article/detailed?id=15129 Statutory entitlement to interest on delayed tax refunds has been enforced, but courts have seldom imposed costs on revenue authorities; the SoftwareOne India decision departs from that practice by awarding both statutory interest and a costs order for prolonged, avoidable delay, signalling that costs may be necessary to deter administrative harassment, compensate litigation-related losses not covered by interest, and vindicate constitutional protections for taxpayer property. en-us Wed, 24 Sep 2025 08:18:20 +0530 Wed, 24 Sep 2025 08:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15129 Statutory entitlement to interest on delayed tax refunds has been enforced, but courts have seldom imposed costs on revenue authorities; the SoftwareOne India decision departs from that practice by awarding both statutory interest and a costs order for prolonged, avoidable delay, signalling that costs may be necessary to deter administrative harassment, compensate litigation-related losses not covered by interest, and vindicate constitutional protections for taxpayer property. Articles Goods and Services Tax - GST Wed, 24 Sep 2025 08:18:20 +0530 https://www.taxtmi.com/article/detailed?id=15129