The Delhi High Court has directed the proper officer to expedite the processing of the GST refund under Section 54 of Central Goods and Service Tax Act, ( CGST ) 2017, due to delays in its issuance.
The petitioner seeks a direction to the respondents to issue the refund in the sum of Rs.9, 69,017/- besides interest due thereon in terms of Section 54 of the Central Goods and Service Tax Act, 2017. Petitioner further seeks a direction that guidelines be issued to the proper officer to process all pending applications and issue refunds within 60 days and in case of delay, interest to be paid.
Insofar as the case of the petitioner was concerned, petitioner had filed a refund claim on 22.01.2024 and as per the petitioner, till date no deficiency memo has been issued to the petitioner. Since the statutory period of 60 days has already elapsed, the proper officer is directed to expedite the processing of the application for refund and dispose of the same within a period of two weeks in accordance with law. The proper officer shall also take into account the Circular of the Board referred to above as also the provisions of the Act, while passing the order.
The division bench comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja referred to Section 54, subsection (7), which mandates that a proper officer shall pass an order within 60 days from the date of receipt of an application complete in all respects.
Further petition was disposed of in the above terms. It would be open to the petitioner to avail of such further remedies as available in law if aggrieved by any order passed by the proper office on the application of refund and the claim of interest.
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