2025 (5) TMI 2174

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....ng amounts: Period RFD-01 filing date RFD-02 issuance date Outer timeline as per Section 54(7) to pass the refund order (60 days) Delay Delay Amount October, 2024 22.11.2024 11.02.2025 21.01.2025 99 19,22,79,068/ November, 2024 24.12.2024 14.02.2025  23.02.2025  67 20,49,02,090/- December-January, 2025 12.03.2025 Not issued till date 11.05.2025 - - 60,31,06,405/- February, 2025 31.03.2025 Not issued till date 30.05.2025 --  6,78,86,999/- Total   106,81,74,562/- 3. The submission of Mr. Kishore Kunal, ld. Counsel appearing for the Petitioner is that the Department has deliberately delayed the refund sought by the Petition....

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....iencies are noted and communicated to the applicant, then the applicant would have to file a fresh refund application after rectifying the deficiencies. The relevant portion of Rule 90 of CGST/DGST Rules is reproduced hereinbelow : ... 7. In the event of default or inaction to carry out the said activities within the stipulated period, consequences like payment of interest are stipulated in Section 56 of CGST/DGST Act. 8. Admittedly, till date the petitioner's refund application dated 4th November, 2019 has not been processed. As neither any acknowledgment in FORM GST RFD-02 has been issued nor any deficiency memo has been issued in RFD-03 within timeline of fifteen days, the refund application would be presumed t....