Tax Authorities Must Process Refund Claims Promptly Based on Matching Monthly and Quarterly GST Filing Periods

SC examined tax refund applications where monthly refund claims did not match quarterly GSTR-1 filing periods. The court set aside the appellate order and directed tax authorities to process refund claims within four weeks after receiving necessary information, ensuring procedural compliance and taxpayer relief.

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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.

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