Interest On Delayed GST Refunds To Accrue From Original Application Date, Not From Post-Appeal Refiling: Bombay HC

The Bombay High Court held that interest on delayed GST refunds accrues from the date of original application, not from the date of appeal refiling. This ensures taxpayers are compensated fairly for delays by tax authorities and prevents procedural technicalities from affecting the accrual of interest. The ruling emphasizes timely compliance by the authorities and protects the financial rights of taxpayers under the GST framework.