Refund — Section 54 of the CGST Act, 2017— The petitioner sought a direction to the respondent to accept the petitioner’s manual application dated 14th February, 2020 and to disburse the refund claimed for the period November, 2017 to March, 2019.The petitioner submitted that despite this Court staying paragraph 8 of Circular No.125/44/2019-GST dated 18th November, 2019 vide order dated 21st January, 2020, the GSTN Portal is still not entertaining a refund application spread over two financial years and further submitted that he filed a manual application for refund dated 14th February, 2020 and furnished the clarifications as sought by the respondent vide letter dated 4th June, 2020, yet said application has not been processed till date.
Held that:-The Hon’ble High Court in view the strict timelines stipulated in Rules 90 and 91, directed the respondent to process the petitioner’s manual application within three working days and directed to list matter on 23.07.2020.—Pitambra Books Pvt. Ltd. Vs. Union of India & Ors. [2020] 26 TAXLOK.COM 027 (Delhi)