Section 54 of the CGST Act, 2017—Refund —-The petitioner sought directions to the Respondent to pay/release the amount of Rs. 64,71,789/- (which is the GST @ 12 % to the total amount Rs. 5,39,31,572/-) along with interest for delay at the standard rate of interest at 18%.
Held that:- The Hon’ble High Court directed that the petitioner may complete the formalities and remove the deficiencies, if any, seeking refund within fifteen days, the opposite parties shall proceed to consider the claim of the petitioner for refund and take a decision thereon within six weeks.