Page 73 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] UNION OF INDIA v. WILLOWOOD CHEMICALS PVT. LTD. 175
registration. As this Court has allowed this writ petition, the respondent shall not
cancel the GST registration of the petitioner. The respondent shall be free to take
appropriate action in accordance with law after permitting the petitioner to re-
move the technical glitch (omission while uploading the information on GST
Board).
12. With the aforesaid, W.P. No. 1506/2020 stands allowed.

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2020 (36) G.S.T.L. 175 (Guj.)

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
J.B. Pardiwala and A.C. Rao, JJ.
UNION OF INDIA
Versus
WILLOWOOD CHEMICALS PVT. LTD.
Misc. Civil Application (For Review) No. 1 of 2019 in R/Special Civil
Application No. 18591 of 2018, decided on 13-3-2020
Interest on delayed payments - Refund after substantial period of
delay - No explanation from Department for delay ranging from 94 days to 290
days - Assessee entitled to 9% per annum interest from date of filing of
GSTR-03 in peculiar facts and circumstances of the case - No case made out for
review of the order passed by this Court - Sections 54 and 56 of Central Goods
and Services Tax Act, 2017 - Rule 94 of Central Goods and Services Tax Rules,
2017. [paras 5, 6]
Application rejected
CASE CITED
Saraf Natural Stone v. Union of India — 2019 (28) G.S.T.L. 385 (Guj.) — Relied on ........................ [Para 3]
REPRESENTED BY : Shri Viral K. Shah, for the Petitioner.
S/Shri Vinay Shraff for Parth S. Shah, for the
Respondent.
[Order per : J.B. Pardiwala, J.]. - Rule returnable forthwith. Mr. Parth S.
Shah, the Learned Counsel, waives service of notice of rule for and on behalf of
the opponents.
2. This is an application at the instance of the original respondents of
the Special Civil Application No. 18591 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 10-7-
2019 passed in Special Civil Application No. 18591 of 2018 in the in-
terest of justice;
(c) Such other and further relief as this Hon’ble Court may deem just,
fit and expedient be granted in favour of the petitioner.”
3. While allowing the main matter i.e. the Special Civil Application No.
18591 of 2018 vide order dated 10-7-2019, this Court observed in paragraphs 14 to
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