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GST - Highlights / Catch Notes

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HC directed state authorities to process petitioner's GST refund ...


High Court Orders Prompt Processing of GST Refund Claim After State Authorities' Delay, Sets Verification Guidelines.

January 27, 2025

Case Laws     GST     HC

HC directed state authorities to process petitioner's GST refund claim promptly following inaction on previous requests. The authorities must verify facts, assess entitlement, and consider the state government's order dated 10.10.2018 along with subsequent relevant orders. Court noted petitioner's argument that GST had been refunded in similar cases. State authorities were instructed to examine the claim comprehensively, factoring in both verification requirements and precedent of comparable refund situations. The decision emphasizes administrative duty to process tax refund claims efficiently while maintaining proper verification protocols. Petition disposed with specific directions for immediate processing of refund claim.

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