2020 (7) TMI 446 - HC - GST

Direction to disburse the refund amount - HELD THAT - Keeping in view the strict timelines stipulated in Rules 90 and 91 of the Central Goods and Services Tax Rules, 2017 this Court directs the respondent to process the petitioner s aforesaid manual application within three working days. List on 23rd July, 2020.

Summary

Issues:
- Urgency in processing a manual refund application under GST rules spanning two financial years.

Analysis:
The case involved a petition seeking an early hearing and direction to the respondent to accept and process a manual refund application filed by the petitioner for the period spanning November 2017 to March 2019. The petitioner's counsel highlighted that despite a court order staying a particular circular, the GSTN Portal was not accepting the refund application covering two financial years. Additionally, the petitioner had submitted a manual refund application in February 2020 along with requested clarifications, which had not been processed by the respondent as of the hearing date. The respondent's counsel mentioned that they received the clarifications in June 2020.

The High Court, considering the strict timelines specified in Rules 90 and 91 of the Central Goods and Services Tax Rules, 2017, directed the respondent to process the petitioner's manual refund application within three working days. This directive aimed to ensure compliance with the statutory provisions and expedite the resolution of the petitioner's refund claim. The court scheduled the next hearing for July 23, 2020, emphasizing the importance of timely processing and resolution of such applications. The order was to be promptly uploaded on the court's website and shared with the parties' counsels via email to maintain transparency and communication regarding the case proceedings.