GST refund processing direction for pending input tax credit claims requires time-bound departmental consideration under law.

Pending GST input tax credit refund applications for earlier tax periods were directed to be processed in accordance with law within one month. The Delhi HC thus required the Department to undertake a time-bound administrative examination of the claims, rather than leaving them unresolved indefinitely. The relief was limited to processing of the refund applications, reflecting only a direction for consideration on the merits under the GST framework.

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Issues: Whether the pending refund applications for input tax credit under GST were required to be processed by the Department.

Analysis: The petition related to old refund applications filed for the periods September 2017 and November 2017. In view of the age of the claims, a direction was issued to the GST Department to process the refund applications in accordance with law within one month.

Conclusion: The relief sought was granted to the extent of a direction for processing of the refund applications, and the petitioner succeeded in obtaining a time-bound administrative consideration of the claims.

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