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GST - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

HC directed State Authorities to process petitioner's GST refund ...


High Court Orders 90-Day Deadline for State Authorities to Process GST Refund Claims After Verification Under 2020 Guidelines.

January 23, 2025

Case Laws     GST     HC

HC directed State Authorities to process petitioner's GST refund claim after verifying facts and entitlement. The decision stemmed from respondents' inaction despite repeated requests for GST refund collected during contract execution. Court mandated compliance with Central Government orders dated 28.01.2020 and 06.06.2018, along with subsequent relevant orders. The authorities must render appropriate decision within 90 days from order receipt. The disposition emphasizes administrative efficiency in GST refund processing while ensuring proper verification of entitlements under existing governmental directives.

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