2021 (11) TMI 63 - HC - GST

Time limit for grant of refund and interest - date immediately after the expiry of sixty days from the date of receipt of application in FORM RFD-01 till the date of refund - grant exemplary damages to petitioner - HELD THAT - Issue notice. Mr.Naushad Ahmed Khan, learned ASC accepts notice on behalf of the respondents. He, on instructions, undertakes to this Court that the petitioner s representations dated 22nd September, 2021 and 05 th October, 2021 shall be disposed of in accordance with law within three weeks from today. Petition disposed off.

Summary

Issues:
Petition seeking refund of SGST and CGST with interest and damages for delay in refund issuance.

Analysis:
The petitioner filed a writ petition seeking directions for the refund of SGST and CGST totaling ?25,29,944 along with interest and damages due to the delay in refund issuance. The petitioner argued that as per Section 54(7) of the GST Act, the proper officer must issue the refund order within sixty days of receiving a complete refund application. Additionally, any delay in processing the refund without valid reasons would attract interest as per Section 56 of the DGST/CGST Act. Despite reminders and requests, the petitioner did not receive any response from the respondents. The petitioner relied on a previous court order in support of their contention.

The court issued notice to the respondents, who accepted it and undertook to dispose of the petitioner's representations within three weeks. The court accepted the undertaking and held the respondents bound by it. Consequently, the writ petition was disposed of, with the matter listed for compliance on a specified date. The court ordered the uploaded judgment on the website and forwarded a copy to the petitioner's counsel via email.