The Court considers it appropriate to dispose of the present petition by directing the Respondents to process the Petitioner’s application for refund and pass appropriate orders
Section 54 of the CGST Act— Refund --The petitioner prayed that despite applying for refund of unutilized ITC accumulated on account of inverted tax structure, in form RFD-01, under Section 54 (3) (b) of the Act for the year 2017-18, the aforesaid amount has not yet been refunded. The portal initially acknowledged the status of the application as ‘Refund Application Filed’, on the same day another ticket was generated on the web portal noting the status as ‘RFD-01-Error while filing refund’. The Petitioner sought a direction to the Respondents to issue the refund of the unutilized ITC and prayed for setting aside para 12 of the circular dated 18th November, 2019 as being ultra vires Section 54 of the Act and Rule 89 of the CGST Rules.
Held that:- The Hon’ble High Court directed the Respondents to process the Petitioner’s application for refund and pass appropriate orders thereon not later than 31st January, 2021 and communicate the decision to the Petitioner not later than 8th February, 2021. If the Petitioner is aggrieved by the said order, it will be open to the Petitioner to seek appropriate remedies in accordance with law.