Challenging GST refund order without interest payment: Court directs fresh application

The High Court considered the feasibility of filing a Second Appeal due to the absence of the GST Appellate Tribunal. The petitioner challenged a refund sanction order lacking interest payment, seeking to quash it based on GST Council recommendations. The Court highlighted amendments to the CGST Act and directed the petitioner to file a fresh application. The respondent Authorities agreed to review the new application within six weeks, considering the legal amendments. The Court disposed of the petition based on these agreements for further review and actions by the parties involved.

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Issues:
1. Feasibility of filing Second Appeal due to absence of GST Appellate Tribunal.
2. Refund sanction order and interest payment.
3. Consideration of recommendations and quashing of the refund order.
4. Constitution of GST Appellate Tribunal within a specific time frame.

Analysis:
1. The petitioner approached the High Court under Article 226 of the Constitution, challenging an order in Appeal by respondent No.3 as the GST Appellate Tribunal was not available. The issue was regarding a refund sanction order by respondent No.2, which lacked interest payment. The petitioner sought directions to consider GST Council recommendations and quash the refund order. Additionally, the petitioner requested the constitution of the GST Appellate Tribunal within a stipulated time frame to exercise the statutory right of appeal.

2. During the hearing, amendments under the Central Goods and Services Tax (CGST) Act were highlighted, specifically the proviso added to Section 15 of the CGST Act. The learned Standing Counsel mentioned that if the petitioner files a fresh application in light of these amendments, the respondent Authority would consider the case. Consequently, the petitioner's counsel sought withdrawal of the matter to submit a new application within two weeks, which the respondent Nos.2 and 3 agreed to consider within six weeks, taking into account the legal amendments.

3. The Court acknowledged the request for withdrawal and filing of a fresh application by the petitioner. It was directed that the petitioner could submit a new application within two weeks, and upon receipt, respondent Nos.2 and 3 would review it in accordance with the law, considering the recent legal amendments. The petition was disposed of based on these agreements and actions to be taken by the concerned parties.

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