High Court Holds Interest Cannot Be Charged on Amount Already Deposited in Electronic Cash Ledger Before Due Date:
The Gujarat High Court has held that GST authorities cannot reject a refund claim for excess interest by disregarding an earlier binding judgment of the High Court.
High Court Directs GST Refund of Excess Interest
Saima
Jul 23, 2026
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High Court Holds Interest Cannot Be Charged on Amount Already Deposited in Electronic Cash Ledger Before Due Date
The Gujarat High Court has held that GST authorities cannot reject a refund claim for excess interest by disregarding an earlier binding judgment of the High Court.
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Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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