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 issued within the statutory 60-day period. The court provided the petitioner the right to pursue additional legal remedies if dissatisfied with the subsequent refund order.

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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.

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