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        Case ID :
        GST

        Refund with interest - statutory period of 60 days for...

        CGST Act Mandates Refund Processing in 60 Days; Court Orders Expedited Action for Claims Without Deficiencies.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Refund with interest - statutory period of 60 days for processing the refund claim - The court referenced Section 54(7) of the CGST Act, which requires the proper officer to pass an order on refund applications within 60 days. Furthermore, Circular No. 125/44/2019-GST issued by the Central Board of Indirect Taxes and Customs (CBIC) provided modalities for processing refund applications. The court noted that the proper officers are mandated to comply with the provisions of Section 54(7) and the circular issued by CBIC. Since the petitioner's refund claim was filed on a specific date and no deficiency memo was issued within the statutory period, the court directed the proper officer to expedite processing within two weeks, considering both the Circular and statutory provisions.
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