Section 54 of the CGST Act, 2017— Refund -- The petitioner sought a direction to the respondent to accept the petitioner’s manual application dated 14th February, 2020 and to disburse the refund claimed for the period November, 2017 to March, 2019.The petitioner submitted that despite this Court staying paragraph 8 of Circular No.125/44/2019-GST dated 18th November, 2019 vide order dated 21st January, 2020, the GSTN Portal is still not entertaining a refund application spread over two financial years and further submitted that he filed a manual application for refund dated 14th February, 2020 and furnished the clarifications as sought by the respondent vide letter dated 4th June, 2020. The respondent stated that the petitioner’s refund for the balance amount Rs.17,48,80,852/- has been sanctioned on 22nd July, 2020 and the sanction order has been issued electronically. The petitioner stated that he is aggrieved by the sanctioning order dated 22nd July, 2020.
Held that:-The Hon’ble High Court held that since the order dated 22nd July, 2020 is an appealable order, the present petition and all applications are disposed of with liberty to the petitioner to file appropriate proceedings in accordance with law.—Pitambra Books Pvt. Ltd. Vs. Union of India & Ors.  26 TAXLOK.COM 050 (Delhi)