Refund — Section 54 of the CGST Act, 2017— The petitioner prayed for direction for calling upon the refund application dated 24.12.2019, Show Cause Notice dated 11.01.2020 for rejection of the application for refund and reply to the Show Cause Notice dated 25.01.2020 and after going through the same, order the Respondents to sanction refund claim provisionally in terms of Section 54(6) of the Act; for direction to the Respondents to adjudicate the Show Cause Notice without any further delay. The respondent submitted that because of present situation of Pandemic Covid-19, the respondents could not give any priority to the same.
Held that:-The Hon’ble High Court directed the concerned respondent authorities to hear the petitioner and pass necessary orders latest by 09.10.2020.—Uni Well Exim Vs. State of Gujarat [2020] 27 TAXLOK.COM 077 (Gujarat)