Case LawMISC. CIVIL APPLICATION NO. 1 OF 2019 AND R/SPECIAL CIVIL APPLICATION NO. 15925 OF 2018
Union Of India Vs Saraf Natural Stone
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- March 13, 2020
- Type:
- Special Civil Application
- Members:
- J.B. PARDIWALA AND A.C. RAO
Subject
9% rate of interest instead of 6% for delay in payment of refund
Refund
Summary
The High Court had previously directed GST Authorities to pay the assessee simple interest on delayed payment of refund amount at rate of 9 per cent per annum . GST department has filed an application before High Court seeking review of its order to…
Judgement
This is an application at the instance of the original respondents of the Special Civil Application No.15925 of 2018 with the following prayers : a. This Hon'ble Court is pleased to admit and allow this petition. b. This Hon'ble Court be pleased to recall or review order dated 10.07.2019 passed in Special Civil Application No.15925 of 2018 in the interest of justice; c. Such other and furt…