2024 (9) TMI 1634 - HC - GST

Direction to process the refund applications filed by the petitioner u/s 54 of the Central Goods and Services Tax Act 2017 (CGST Act)/ Delhi Goods and Services Tax Act 2017 (DGST Act) - prayer for directions be issued for grant of provisional refund in terms of Section 54 (6) of the CGST/DGST. The respondents states on instructions that the petitioner s applications are lodged. They will be processed within a period of one month from date and appropriate orders would be passed. HELD THAT - The respondents are bound down to the said statement. Needless to state that if the respondents propose to reject these applications filed by the petitioner the respondents shall indicate the reasons for doing so and pass an order after affording the petitioner an opportunity to be heard. Petition disposed off.

Summary

The petitioner filed a petition seeking refund of GST paid on courier services. The court allowed the application, directing the respondents to process the refund applications within one month or provide reasons for rejection. The petition was disposed of.