CASE LAWS

Authority

One liner

2025(10)LCX0143

Delhi High Court

Gameloft Software Private Limited
Departmental slippage in Rule 90 timelines triggers s.56 interest; decide refunds within a month.
2025(05)LCX0565

Delhi High Court

M D Securities Private Limited
Refund delays beyond statutory timelines violate Rule 90 and attract interest under CGST Act.