Gujarat High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Gujarat High Court
Where taxpayer deposited tax in electronic cash ledger before due dates for certain months but filed GSTR-3B belatedly, and department rejected refund of excess interest by applying Rule 88B prospectively while ignoring Arya Cotton ratio that interest under section 50 runs only till tax deposit, such rejection reflected selective denial and was unsustainable, mandating refund of excess interest deposited by petitioner along with statutory interest