Section 54 of the CGST Act, 2017 — Refund - The counsel for the Petitioner submitted that the petitioner opted IGST as they did not have Letter of Undertaking and the refund sought for is qua zero rated sales made to overseas purchases (exports). The refund application dated 01.06.2019 was followed by as many as four reminders dated 19.07.2019, 29.07.2019, 05.12.2019 and 31.10.2022. It is rather intriguing that a simple refund application under Section 54 has been kept pending for such length of time.

Held that:- The Hon’ble High Court directed the respondent to consider, process and make orders in the refund application of writ petitioner dated 01.06.2019 as expeditiously, within four weeks.