Refund —Section 54 of the CGST Act, 2017—The petitioner sought a direction to the respondents to immediately credit the CGST component of Rs. 1,58,38,024/- sanctioned on 27th November, 2019 along with interest. The petitioner sought a direction to the respondents to immediately credit the already sanctioned refund amount and to refund the balance amount to the petitioner. The petitioner submitted that CGST component of refund sanctioned along with the interest and the remaining balance of the refund has not been paid till date. The petitioner also demanded interest.
Held that:-The Hon’ble High Court directed the respondents to pay remaining amount within a period of one week. Further directed the petitioner to file a comprehensive application manually with respondent seeking payment of outstanding interest within one week. In the event, such an application is filed, it shall be disposed of by respondent by way of a reasoned order within two weeks thereafter.— Ess Aar Automotive Pvt. Ltd. Vs. Union of India & Ors.  26 TAXLOK.COM 022 (Delhi)