GST refund and interest applications must be decided within a fixed time, with transfer ordered if another authority is competent.

Refund and interest applications under GST were required to be dealt with promptly, and the respondents were directed to dispose of them within 4 weeks after hearing the petitioners and passing a reasoned order. If the respondents considered the GST authorities to be the proper forum, they were also directed to transfer the applications accordingly. The question of the correct sanctioning authority was therefore not left unresolved, but was to be addressed through a reasoned disposal or transfer in the course of these proceedings.

---

---

Issues: Whether the petitioners' refund and interest applications required disposal within a fixed time and whether the question of the correct sanctioning authority should be decided in these proceedings.

Outcome: The respondents were directed to dispose of the refund and interest applications within 4 weeks after hearing the petitioners and passing a reasoned order, and, if they considered the GST authorities to be the proper forum, to transfer the applications accordingly.

---