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The petitioner shall initiate proceeding before the concerned authority under the Act, seeking refund of the amount.

Section 54 of the CGST Act — Refund-- The petitioner prayed for directing the respondent no. 3 to pay the balance GST on the R.A. bills already issued and to be issued in future on and from 01.07.2017; to restrain respondent N. 5 from making any demand of the balance 7% GST. The court observed that the liability to pay tax is upon the petitioner, though this being a different matter that under agreement dated 23rd June, 2016 entered inter se between the petitioner and an instrumentality of the State, the petitioner is aggrieved for the non-payment of component of tax by such instrumentality. There is nothing on record to suggest any inaction on the part of the authorities in processing the application for refund. Held that:- The Hon’ble High Court directed that the petitioner shall initiate proceeding for seeking refund of the amount, as per the agreement dated 23rd June, 2016 within two weeks. Such application shall be processed and decided within a period of four weeks thereafter. In the event of failure, the officials found negligent shall be held personally responsible. If any amount is deposited by the petitioner, the same shall also be processed along with the refund application.
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