2024 (5) TMI 238 - HC - GST

Refund of GST for the period April, 2022 to March, 2023 - deficiency memo issued and date fixed for personal hearing - petitioner submits that deficiency memo has not been received - HELD THAT - The petition is disposed of granting liberty to the petitioner to approach this Court afresh in case need so arises. Keeping in view the fact that the application for refund was submitted on 08.10.2023 for the subject period, respondents are directed to expedite the adjudication of the application and endeavour to disposed it of within four weeks from today.

Summary

The Delhi High Court directed the respondents to refund a claim of Rs. 18,33,000/- as GST refund for the period April 2022 to March 2023. A deficiency memo was issued to the petitioner, and a date for a personal hearing was set. The petitioner claimed not to have received the deficiency memo. The respondents assured to provide the deficiency memo. The petition was disposed of, granting liberty to approach the Court again if needed. The respondents were directed to expedite the adjudication of the refund application within four weeks from the judgment date.