This court directed the concerned respondent authorities to decide the claim of the petitioner for refund as stated in the memo of this writ petition, in accordance with law, rules, regulations.
Section 54 of the CGST Act, 2017—Refund -- The petitioner prayed for a writ of mandamus or direction directing the respondents to refund the amount of Rs. 2,40,33,532/- for the period of April, 2020 – May, 2020 along with interest thereon to the petitioner. The counsel for the petitioner submitted that they have already preferred a refund application and the said application is yet to be decided by the respondent.
Held that:- The Hon’ble High Court directed the respondent authorities to decide the claim of the petitioner for refund in accordance with law, especially, looking to the decision rendered by the Supreme Court in Mafatlal Industries Ltd. vs. Union of India, (1997) 5 SCC 536, as expeditiously as possible and practicable.