2021 (4) TMI 1048 - HC - GST

Refund of CGST - zero rated supply - Disposal of the case within 60 days - Section 16 of the Integrated Goods and Services Tax Act, 2017 - HELD THAT - Issue notice to the respondents. List the matter on 03.05.2021.

Summary

Issues:
1. Delay in processing refund claim under Section 54(7) of the Central Goods and Services Tax Act, 2017.

Analysis:
The judgment pertains to a writ petition filed by a petitioner who claims to be an exporter of garments, asserting that the supplies made are zero-rated under Section 16 of the Integrated Goods and Services Tax Act, 2017. The petitioner contends that the concerned officer has not processed the refund request within the stipulated period of 60 days as required by Section 54(7) of the Central Goods and Services Tax Act, 2017. The petitioner, represented by Mr. Rajesh Mahna, highlights that a refund amounting to ?72,02,954 for the month of April 2020 remains pending, causing financial inconvenience.

The court, presided over by Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Mr. Justice Talwant Singh, acknowledges the petitioner's grievances and issues notice to the respondents. Mr. Anuj Aggarwal, the Senior Standing Counsel representing the respondents, accepts the notice and undertakes to revert with instructions on the next hearing date. The court directs Mr. Mahna to provide a copy of the case papers to Mr. Aggarwal via email for review. The matter is listed for further proceedings on 03.05.2021.

In conclusion, the judgment primarily addresses the delay in processing the petitioner's refund claim under the relevant provisions of the GST Acts. The court's intervention aims to ensure timely resolution of the refund issue and uphold the petitioner's rights as an exporter affected by the delayed processing of refund claims.