9% Interest payable on delayed GST refund from filing date of GSTR­3B

Willowood Chemicals Pvt. Ltd. Vs Union of India (Gujarat High Court) For the reasons assigned in the Special Civil Application No.15925 of 2018, decided on 10/07/2019, this writ­application is allowed to the extent that the writ­ applicants are entitled to the interest for the delayed payment at the rate of 9% per annum. The authority concerned shall look into the chart provided by the writ ­applicants, which is at Page ­30, Annexure­ D to the writ­ application and calculate the aggregate amount of refund. On the aggregate amount of refund, the writ­ applicants are entitled to 9% per an...