Respected sirs,
Is there any circular/direction/order prescribing the verifications/procedures to be followed by officers while sanctioning refund of cash ledger balance?
Usually officers are resorting to fishing and roving inquirires leading to delay in sanction of refund even though all returns have been filed timely and no demand is outstanding in respect of assessee as on date.
GST Refund Delays Due to Lack of Guidelines Spark Discussion; Calls for Escalation and Cooperation to Expedite Process A participant in a discussion forum on Goods and Services Tax (GST) raised a query about the lack of official guidelines for officers when sanctioning refunds of cash ledger balances. The participant noted that officers often conduct extensive inquiries, causing delays despite timely filed returns and no outstanding demands. In response, one contributor suggested escalating the issue to higher officials to expedite the refund process. Another contributor highlighted the differing perspectives of taxpayers and tax officers, suggesting cooperation with officers' queries to facilitate the refund process. (AI Summary)