Goods & Service Tax (GST) 23 September 2026
Supreme Court Rules on GST Refund Retention Limits
The Supreme Court clarified that under Rule 90, tax officials must scrutinize GST refund applications within 15 days and cannot hold approved refunds beyond the statutory period. Any delay beyond this timeline is unlawful.
The Supreme Court ruled that under Rule 90 tax officials must examine GST refund applications within 15 days and cannot retain approved refunds beyond the statutory period.
- 15‑day scrutiny is mandatory
- Holding refunds longer than allowed is unlawful
- Claimants entitled to prompt payment
Read the full judgment here.
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