https://www.taxtmi.com/caselaws?id=383586 Gujarat HC held that writ applicants were entitled to 9% per annum simple interest on delayed IGST refund payments under Section 16 of IGST Act, 2017. The court ruled that provisions for interest on delayed refund payments are beneficial and non-discriminatory. Since respondents failed to explain the delay in their reply, they were directed to calculate and pay interest from the date of filing GSTR03 on the aggregate refund amount. The writ application was disposed of with directions for immediate calculation and payment of interest. en-us Wed, 10 Jul 2019 00:00:00 +0530 Mon, 10 Mar 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383586 Gujarat HC held that writ applicants were entitled to 9% per annum simple interest on delayed IGST refund payments under Section 16 of IGST Act, 2017. The court ruled that provisions for interest on delayed refund payments are beneficial and non-discriminatory. Since respondents failed to explain the delay in their reply, they were directed to calculate and pay interest from the date of filing GSTR03 on the aggregate refund amount. The writ application was disposed of with directions for immediate calculation and payment of interest. Case-Laws GST Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383586