The Delhi High Court directed to expedite adjudication of GST refund as the deficiency memo was not received.
The petitioner sought a direction to the respondents to refund a claim of Rs. 18,33,000/- as refund of GST for the period April, 2022 to March, 2023 and that deficiency memo has not been received.
The counsel for the respondents submitted that a deficiency memo has been issued to the petitioner on 08.01.2024 and a date has been fixed for personal hearing on 17.01.2024. The counsel assured that the deficiency memo shall be furnished to the petitioner during the course of the day.
A Division Bench comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja observed that “In view of the above, the petition is disposed of granting liberty to the petitioner to approach this Court afresh in case need so arises. 6. Keeping in view the fact that the application for refund was submitted on 08.10.2023 for the subject period, respondents are directed to expedite the adjudication of the application and endeavour to disposed it of within four weeks from today.”
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