Delhi High Court grants refund under GST Act, 2017 with affidavit requirement

The High Court of Delhi allowed the refund application under the Central Goods and Service Tax Act, 2017 for the period of April 2020 to May 2020, subject to exceptions. The Court directed the applicant to file signed and affirmed affidavits within a week of the Court's regular functioning resumption. The Court instructed the authorities to expeditiously decide on the refund claim in accordance with relevant laws and policies, citing precedent. The writ petition was disposed of with these directions.

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Issues:
1. Refund of amount under Central Goods and Service Tax Act, 2017 for the period of April 2020 to May 2020.

Analysis:
The High Court of Delhi, comprising the Chief Justice and Mr. Justice Jasmeet Singh, conducted proceedings through video conferencing. The Court allowed the applications filed subject to exceptions, directing the applicant to file signed and affirmed affidavits within a week of the Court's regular functioning resumption. The writ petition sought a mandamus or other direction for the refund of Rs. 2,40,33,532 for the period of April 2020 to May 2020 under the Central Goods and Service Tax Act, 2017. The Court noted that the petitioner had already submitted a refund application pending with the respondent authorities. In light of this, the Court directed the concerned authorities to expeditiously decide on the petitioner's refund claim in accordance with applicable laws, regulations, and Government policies, citing the Supreme Court's decision in Mafatlal Industries Ltd. vs. Union of India, (1997) 5 SCC 536. Subsequently, the Court disposed of the writ petition with these observations.

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