GST refund claim requires verification and prompt decision, with authorities directed to dispose of the application within 90 days.

GST refund collected during contract execution is to be examined on verification of facts and entitlement, with the authorities directed to process the claim expeditiously. The High Court required a decision on the refund application within 90 days, ensuring prompt administrative handling of the petitioner's claim and leaving entitlement to be determined on verification.

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Issues: Refund of GST collected during execution of the contract and the requirement of prompt processing of the petitioner's claim.

Outcome: The writ petition was disposed of with a direction to the respondent authorities to process the refund claim after verification of facts and entitlement and to take a decision within 90 days.

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