GST refund procedure: petitioner to reply to RFD-03, with authority to decide the matter in accordance with law

The writ petition was closed after the petitioner was directed to respond to Form GST RFD-03 within two weeks. The respondent was then directed to consider that response and pass orders in accordance with law within two weeks thereafter, leaving the refund process to be completed on the basis of the petitioner's reply and the authority's fresh decision.

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Outcome: The writ petition was closed with a direction to the petitioner to respond to Form GST RFD-03 within two weeks, and for the respondent to consider the response and pass orders in accordance with law within two weeks thereafter.

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