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Issues: Whether the respondent has complied with the earlier directions to sanction the refund application and, if not, whether the court should direct compliance including payment of statutory interest.
Analysis: The orders under challenge relied on the statutory code governing refund claims, which prescribes acknowledgement, scrutiny, and deficiency communication within specified timelines. The governing provisions include the provisions of the Central Goods and Services Tax Act, 2017 relating to refund timelines and interest, and the rules providing the procedure for acknowledgement and deficiency communication. The earlier order disposed of the writ petition on merits directing sanction of the refund and payment of statutory interest where the statutory timelines had been violated. Subsequent interlocutory directions clarified that the earlier order did not require further clarification and that compliance steps should be taken in accordance with law. The present petition records non-compliance with those directions and seeks enforcement of the earlier order; the respondent states the matter is under active departmental consideration and undertakes to comply.
Conclusion: The respondent is directed to comply with the earlier directions and sanction the refund along with statutory interest within three weeks. The petition is disposed accordingly in favour of the petitioner.
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