GST refund application directed for time-bound consideration and disposal, with decision to be communicated promptly.

The pending GST refund application was directed to be considered, processed and decided within four weeks, and the respondent was required to communicate the order to the applicant within five working days. The writ petition was thus disposed of on a time-bound direction for administrative action on the refund claim, without any adjudication on the merits of the refund entitlement.

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Issues: Whether the respondent should be directed to consider and dispose of the petitioner's refund application under the goods and services tax regime within a fixed time.

Analysis: The refund application had remained pending since 2019 despite repeated reminders. The claim related to refund of integrated tax on zero-rated exports, and the application was referable to Section 54 of the Central Goods and Services Tax Act, 2017 and Rule 96 of the Central Goods and Services Tax Rules, 2017. In the circumstances, a direction for expeditious consideration and decision was warranted.

Conclusion: The respondent was directed to consider, process and decide the refund application within four weeks, and to communicate the decision to the petitioner within five working days of such decision.

Ratio Decidendi: A pending statutory refund claim can be directed to be decided within a fixed timeframe where it has remained unattended for an unduly long period.

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