Refund of GST on pre-GST contracts must be verified and decided by authorities under applicable refund orders and circulars.

Refund of GST collected on a pre-GST contract was required to be examined by the State authorities with reference to the applicable circulars and orders governing contracts awarded before 01.07.2017. The Court directed the authorities to process the claim expeditiously, verify the facts, consider the petitioner's entitlement, and take an appropriate decision within 90 days, while keeping in view the earlier State order dated 10.10.2018 and subsequent refund-related orders.

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Issues: Whether the petitioner's claim for refund of GST collected in relation to a pre-GST contract was required to be processed and decided by the State authorities.

Analysis: The petition was founded on the grievance that despite repeated approach, the refund claim had not been acted upon. The order records the State's stand that the claim would be examined subject to verification of facts and applicability of the State's circulars and orders concerning refund of GST on contracts awarded prior to 01.07.2017. The Court directed the authorities to process the claim expeditiously, consider the petitioner's entitlement, and keep in view the earlier State order dated 10.10.2018 and subsequent orders, including the petitioner's contention that similar cases had been refunded.

Outcome: The authorities were directed to verify the claim and take an appropriate decision within 90 days.

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