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GST - Highlights / Catch Notes

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


GST Refund Claim Must Be Processed Promptly After Verification, Following Previous Precedents and Government Orders

February 7, 2025

Case Laws     GST     HC

HC directed state authorities to process petitioner's GST refund claim promptly following verification of facts and entitlement. Decision must consider state government's order dated 10.10.2018 and subsequent relevant orders. Court acknowledged petitioner's argument that similar GST refunds were previously granted in comparable cases. State must evaluate claim in light of established precedent regarding GST refunds during contract execution. Authorities instructed to conduct thorough assessment while maintaining consistency with prior administrative decisions on GST reimbursements. Matter disposed with specific directive for immediate processing of refund application.

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