2024 (12) TMI 1510 - HC - GST

Refund of IGST - direction to process refund applications, which remained unaddressed despite multiple correspondences - HELD THAT - The respondents 2 and 3 are directed to dispose of the petitioners applications in accordance with law and on their own merits within 4 weeks in terms of the statement made on their behalf. If respondents 2 and 3 are of the opinion that GST Authorities are the appropriate authorities after hearing the petitioners and considering the circular relied upon by the petitioners, respondents 2 and 3 shall transfer such applications to the appropriate GST Authorities. Petition disposed off.

Summary

In the case before the Bombay High Court, petitioners sought directions for the competent authority to process their refund applications, which remained unaddressed despite multiple correspondences. The petitioners requested a time-bound resolution within four weeks. Mr. Karan Adik, representing the respondents, assured that the applications would be resolved within four weeks, including a personal hearing and a reasoned order. However, there was a dispute regarding the appropriate authority for sanctioning IGST refunds. Mr. Rahul Sarda, for the petitioners, cited a circular suggesting respondents 2 and 3 were the correct authorities, while the respondents argued the GST Authority was appropriate.

The court directed respondents 2 and 3 to address the applications within four weeks, considering the circular and the petitioners' arguments. If deemed necessary, the applications should be transferred to the GST Authorities, who must also resolve them within four weeks. The court did not determine which authority was appropriate, and the petition was disposed of without cost orders. All parties were instructed to act on the authenticated order copy.