Revenue was directed to pay interest on belated GST refund expeditiously.

1. By this writ­ application under Article 226 of the Constitution of India, the writ ­applicants 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 Section 56 of the CGST Act, Rule 91, Rule 94 and Rule 96 of the CGST Rules, 2017;

(b) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice;

(c) To award costs of an incidental to this application be paid by the respondents;

2. The issue raised in this writ ­application is squarely covered by the judgment rendered by this Court in the case of M/s. Saraf Natural Stone Vs. Union of India; Special Civil Application No.15925 of 2018.

3. In the case on hand, the delay in refund is as under:­

Delay in refund for Will wood Chemicals Private Limited Month Refund Amount

Date of filing of GSTR 38

7 days from Return Filing

Date of Refund

Delay in days

July'17 22,70,341.26 12/09/17 19/09/2017 30/06/2018 284

Aug'17 42,42,730.00 24/10/2017 31/10/2017 30/06/2018 242

Sept'17 26,21,293.00 02/12/17 09/12/.2017 30/06/2018 203

Oct'17 134,52,532.89 21/12/2018 28/12/2018 30/06/2018 184

Nov'17 678,45,086.20 03/01/18 10/01/18 30/06/2018 171

4. 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 writ­applicants 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 writ­applicants, which is at Page­30, Annexure­D to the writ­application and calculate the aggregate amount of refund. On the aggregate amount of refund, the writ­applicants are entitled to 9% per annum interest from the date of filing of the GSTR­38.

The respondents shall undertake this exercise at the earliest and calculate the requisite amount towards the interest. Let this exercise be undertaken and completed within a period of two months from the date of receipt of the writ of this order. The requisite amount towards the interest shall be paid to the writ­applicants within a period of two months from the date of receipt of the writ of this order.

5. With the above, this writ­application is disposed of.

(J. B. PARDIWALA, J)

(A. C. RAO, J)