GAMELOFT SOFTWARE PRIVATE LIMITED v. ASSISTANT COMMISSIONER OF CENTRAL TAX, RANGE 152 & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
GAMELOFT SOFTWARE PRIVATE LIMITED
v.
ASSISTANT COMMISSIONER OF CENTRAL TAX, RANGE 152 & ANR.
W.P.(C) 16315/2025 & CM APPL. 66751/2025 dated 28.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 56
Rule Number : Rule 56
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund of excess IGST – Rejection of refund – Deficiency memo issued beyond statutory period of 15 days under Rule 90 – Delay in Issuance – Interest on delayed refund – As per statutory scheme refund application complete in all respects must be processed within prescribed timeline, delayed issuance of deficiency memo cannot prejudice applicant – Where deficiency memo not issued within 15 days refund application deemed complete, interest becomes payable under Section 56 for period of delay – As held in MS G.S. Industries Interest to be paid at 6% for initial period and 9% for post-appellate period – Held: Petition disposed – Department to consider refund claim and pass orders within one month.
Represented By:
Counsel for the Petitioner: Kishore Kunal & Aditya Rathore, Advs.
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