Verifications for Refund of cash ledger balance

[ROHIT GOEL]

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.

AI Summary

Refund verification procedures lack prescribed guidance, causing delays; taxpayers should comply with queries or escalate administratively.
There is no central directive prescribing uniform verification procedures for sanctioning cash ledger refunds under GST; officers exercise discretion and may request additional documents, which has led to fishing or roving inquiries and consequent delays. Taxpayers should promptly furnish requested information and may escalate persistent or unwarranted delays to higher departmental authorities to seek expedited processing.