https://www.taxtmi.com/caselaws?id=790657 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. en-us Fri, 17 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790657 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. Case-Laws GST Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790657