2024 (9) TMI 802 - HC - GST

Tax Refund Claim Upheld: Authority Must Process Application Within 4 Weeks, Provide Clear Reasons for Rejection or Disburse with Interest

The HC allowed the petitioner's refund claim, mandating the tax authority to process the refund application within four weeks. The court directed that if ... Grant of refund with interest for the delayed refund - period August 2020 to January 2021 - HELD THAT:- Since the application seeking refund is still pending, the petition is disposed of, directing the proper Officer to consider the application in accordance with law and dispose of the same within a period of four weeks from today. In case the refund is found admissible and payable, the same be also disbursed to the Petitioner. In case the same is not found to be payable, a speaking order shall be passed and communicated to the Petitioner within a period of four weeks from today. The proper Officer shall also pass an appropriate order in terms of Section 56 of the Central Goods & Service Tax Act, 2017 with regard to payment of interest on the delayed refund, if any. In case interest is payable, the same shall also be disbursed to the Petitioner along with the refund. Petition disposed off. The petitioner sought a refund with interest for a delayed refund. The court directed the proper officer to consider and dispose of the refund application within four weeks. If the refund is found admissible, it should be disbursed along with any applicable interest. If not payable, reasons must be communicated. Petitioner can seek further remedies if aggrieved by any order passed by the respondents.