Pending GST refund claims must be decided within a fixed timeline after prolonged administrative delay.

A pending refund application under Section 142(3) of the CGST Act, relating to the pre-GST period, remained undecided despite repeated requests over several years. Noting the continued inaction and the State's statement that a decision would be taken within six weeks, the HC directed the authorities to scrutinize and finalize the refund claim within that time frame. The operative effect was to require timely disposal of the pending refund request rather than leave it unresolved indefinitely.

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Issues: Whether the authorities should be directed to scrutinize and finalize the petitioner's pending refund application under Section 142(3) of the Central Goods and Services Tax Act, 2017.

Analysis: The refund claim related to the pre-GST period and had remained pending despite repeated applications over several years. In the absence of any decision by the authorities, and in view of the State's statement that a decision would be taken within six weeks, the Court found it appropriate to direct consideration and disposal of the pending refund request within a fixed time frame.

Conclusion: The petition was allowed to the extent of directing the first respondent to scrutinize and finalize the refund application within six weeks.

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