Willowood Chemicals Pvt. Ltd. Vs Union of India
Date: July 10, 2019
Subject Matter
Assessee entitled to the interest for the delayed payment of refund at the rate of 9% per annum from the date of filing of the GSTR3B
Summary
For the reasons assigned in the Special Civil Application No.15925 of 2018, decided on 10/07/2019, this writ­ application is allowed to the extent that the writ­ applicants are entitled to the interest for the delayed payment at the rate of 9…
1. By this writ application under Article 226 of the Constitution of India, the writ­applicants have prayed for the following reliefs: 4(a) To issue writ of mandamus and/or any other appropriate writ(s) for directions to the respondents for providing appropriate compensation as well as interest, for delay in the granting of refund under the provisions of section 54 read with Sectio…