2024 (5) TMI 1252 - HC - GST

Tax Refund Claim Validated: CGST Act Enforces Timely Processing and Protects Taxpayer Rights Without Deficiency Notice

The HC ruled in favor of the petitioner, directing the tax officer to process the refund claim under CGST Act within two weeks. No deficiency memo was ... Refund besides interest due thereon terms of Section 54 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The petitioner had filed refund claim on 31.01.2024 and as per the petitioner, till date no deficiency memo has been issued to the petitioner. Since the statutory period of 60 days has already elapsed, the proper officer is directed to expedite the processing of the application and dispose of the same within a period of two weeks in accordance with law. Petition is disposed of. Issues involved: Petitioner seeks refund u/s 54 of the Central Goods and Service Tax Act, 2017.Summary:- The petitioner filed a refund claim and no deficiency memo was issued within the statutory period of 60 days. The court directed the proper officer to expedite the processing of the application and dispose of it within two weeks. The petitioner was given the option to seek further remedies if aggrieved by any order passed by the proper office on the refund application and claim of interest.