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Writ petition has been filed seeking a direction to respondents to make payment of refund of electronic cash ledger along with interest

Refund — Section 54 of the CGST Act, 2017— The petitioner sought a direction to respondents to make payment of refund of electronic cash ledger of Rs.27,06,979/- along with interest as notified in Notification No. 13/2017- CT dated 28th June, 2017. The petitioner submitted that the procedure for claiming refund of electronic cash ledger is not in accordance with proviso to Section 54(1) and proviso to Rule 89(1). The Common GST Electronic Portal (common portal) constituted under Section 146 is not processing the information in accordance with the statutory provisions. The Government has not yet implemented Section 39 and the corresponding Rules, although said section is fully operational under ‘Statute Book’ and has been enforced w.e.f. 1st July, 2017 vide Notification No. 9/2017-CT dated 28th June, 2017.
Held that:-The Hon’ble High Court issued notice and directed to list the matter to 12.10.2020.—Kundan Care Products Ltd. Vs. Union of India & Ors. [2020] 27 TAXLOK.COM 004 (Delhi)

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