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The respondents are directed to decide the refund application

Section 54 of the CGST Act — Refund -- The petitioner prayed for directions to the Respondent to accept and process the refund application of Rs. 10,76,690/- of the Petitioner; declaring para 37 and 38 of the Circular No.125/44/2019-GST dated 18.11.2019 as ultra vires the statutory provisions in as much as the said circular imposes a condition that is nowhere prescribed in the Act or the Rules. The counsel for the petitioner submitted that the grievances about the non acceptance of the refund claim do not remain in existence as the respondent has now accepted the refund application. He submitted that a suitable direction be given to the respondent to decide the refund claim for ITC within a stipulated time. Held that:-The Hon’ble Court directed the respondents to decide the refund application as expeditiously as possible and practicable in accordance with law.