Court Orders Adjudicating Authority to Decide on Refund Applications Promptly

The court directed the Adjudicating Authority to decide on the petitioner's refund applications within six weeks, following the law and a specific judgment. The court disposed of the petition without requiring a counter affidavit, ordering immediate uploading of the order on the website and forwarding a copy to the petitioner's counsel via email.

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Issues Involved:
Seeking direction for refund of unutilized input tax credit under IGST Act and CGST Act for zero-rated supplies made through exports.

Analysis:
The petitioner filed a writ petition seeking a direction for the refund of unutilized input tax credit amounting to Rs. 1,35,30,255 for the period of October 2017 to July 2018. The petitioner, engaged in the purchase and export of pharmaceutical products, highlighted that the exports made by them out of India are zero-rated supplies under the IGST Act. The petitioner claimed entitlement to the refund under Section 16 of the IGST Act and Section 54 of the CGST Act. The petitioner asserted that all necessary details for the refund were provided to the respondents, emphasizing that there was no valid reason for the delay in processing the refund. The petitioner also argued for the provisional refund of 90% of the amount as per the provisions of the CGST Act.

The court noted that the refund applications of the petitioner, filed as GST RFD-01A, had not been disposed of by the respondents. In light of this, the court directed the original Adjudicating Authority to decide on the refund applications within six weeks, following the law and a specific judgment passed by the court in a similar case. The court disposed of the present petition along with any pending applications, without requiring a counter affidavit from the respondents. The court ordered the immediate uploading of the order on the website and the forwarding of a copy to the petitioner's counsel via email.

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