Section 54 of the CGST Act, 2017 — Refund - The petitioner sought a direction to the 6th respondent to refund the amount payable or to set off the refund amount. The petitioner instead of claiming ITC for Integrated Tax, claimed credit under the head Central Tax and State Tax. The petitioner relies on the judgment of this Court in W.P. (C.) No.27648 of 2022, which was rendered in similar circumstances. The court observed that the submission made by the petitioner is justified.

Held that:- The Hon’ble High Court directed the 6th respondent to consider and pass orders on refund application. The 6th respondent may also consider whether the refund if permitted can be set off against the CGST/SGST liability for the month of July 2017. Necessary orders shall be issued within three weeks. Till such orders are issued, the recovery steps pursuant to assessment order shall remain stayed.