2021 (5) TMI 333 - HC - GST

Refund of CGST alongwith interest - period from April, 2020 to May, 2020 - HELD THAT - The concerned respondent authorities are directed to decide the claim of the petitioner for refund as stated in the memo of this writ petition, in accordance with law, rules, regulations and Government policies applicable to the facts of the case. Petition disposed off.

Summary

Issues:
1. Refund of amount under Central Goods and Service Tax Act, 2017 for the period of April 2020 to May 2020.

Analysis:
The High Court of Delhi, comprising the Chief Justice and Mr. Justice Jasmeet Singh, conducted proceedings through video conferencing. The Court allowed the applications filed subject to exceptions, directing the applicant to file signed and affirmed affidavits within a week of the Court's regular functioning resumption. The writ petition sought a mandamus or other direction for the refund of ?2,40,33,532 for the period of April 2020 to May 2020 under the Central Goods and Service Tax Act, 2017. The Court noted that the petitioner had already submitted a refund application pending with the respondent authorities. In light of this, the Court directed the concerned authorities to expeditiously decide on the petitioner's refund claim in accordance with applicable laws, regulations, and Government policies, citing the Supreme Court's decision in Mafatlal Industries Ltd. vs. Union of India, (1997) 5 SCC 536. Subsequently, the Court disposed of the writ petition with these observations.