Manual refund filing under GST allowed, with the application to be considered within the court-fixed timeline.

Rule 97A of the CGST Rules permitted the taxpayer to file a refund application manually, and the Court directed that the application be considered within the timeline fixed by the order. The writ petition remained pending for further proceedings, so the operative effect was limited to allowing manual filing and requiring timely consideration of the refund claim.

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Outcome: The Court permitted filing of a refund application manually under Rule 97A of the CGST Rules and directed consideration of that application in accordance with the timeline fixed by the order. The writ petition was kept pending for further proceedings.

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