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The writ petition is disposed of directing the respondent to release the amount of refund

Section 54 of the CGST Act — Refund -- The petitioner prayed for direction to the respondents to credit the refund amounts sanctioned in a time bound manner. The petitioner filed refund application in Form RFD-01A under Section 54. The said amounts were automatically debited from the Electronic Credit Ledger of the petitioner. The Petitioner submitted that though the IGST and CGST portion sanctioned vide the refund sanction order has already been paid to the petitioner, but the SGST portion amounting to Rs. 40,58,435/- has not been paid. The respondent submitted that the 5th respondent is the competent authority to sanction the amount and if a direction is issued, the authority would not be averse in taking a decision. Held that:- The Hon’ble High Court directed the 5th respondent to release the amount of Rs. 40,58,435/- in accordance with law, within a period of one month, after affording an opportunity of hearing to the petitioner.