Tax Authorities Must Process Refund Claims Promptly Based on Matching Monthly and Quarterly GST Filing Periods
M/s. Mittal Footwear Versus Union Of India And Ors.
M/s. Mittal Footwear Versus Union Of India And Ors. - TMI
Issues involved: Impugning a common Order-in-Appeal rejecting refund applications due to mismatch in tax period covered under applications and GSTR-1 filing period.
Summary:The petitioner challenged a common Order-in-Appeal dated 05.01.2021, which rejected nine refund applications as they did not align with the tax period for GSTR-1 filings. The petitioner filed GSTR-1 quarterly but sought refunds monthly. The respondents agreed to process the refund claims upon receiving necessary information. The Court set aside the impugned orders and directed the respondents to consider the refund claims promptly, ideally within four weeks. The petition was disposed of accordingly.