GST refund claim left for authority consideration after formalities, with interest request also to be examined if legally admissible.

The petitioner was not granted an adjudication on the GST refund claim itself; instead, the HC directed the authorities to process the claim after the petitioner completed the required formalities and removed deficiencies within the stipulated time. The refund request was to be considered only if otherwise permissible in law and free from legal impediment, and the request for interest was also to be decided if legally admissible. The petitioner was left free to pursue arbitration or any other remedy available in law if still aggrieved.

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Issues: Whether the petitioner was entitled to a direction for refund of GST and consideration of interest upon completion of the requisite formalities.

Analysis: The petition was not decided on an adjudication of entitlement to the refund itself. The claim was left to be processed by the authorities after the petitioner completed the required formalities and removed any deficiencies within the stipulated time. The authorities were directed to consider the refund claim, if otherwise permissible in law and without legal impediment, and also to take a decision on the request for interest, if legally admissible. The petitioner was also left free to pursue arbitration or such other remedies as may be available in law if still aggrieved.

Conclusion: The petitioner obtained a limited direction for consideration of the GST refund claim and interest request, subject to completion of formalities and legal permissibility.

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