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- Interest on delayed refund of tax
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
TRT-2025-1448
Issue Favourable to Tax Payer ?:- yes
Held - In M/s G.S. Industries (Supra), this Court has already observed as under:-
- Whether GST is leviable on services received through secondment of employees from outside India ?
- Whether transfer of business to another GSTIN of the same entity qualifies as a going concern transfer ?
- Whether consideration received in Indian Rupees from a bank located outside India qualifies as receipt of foreign convertible exchange ?