Section 54 of the CGST Act, 2017 --- Refund –- The petitioner sought writ of mandamus directing respondents to release the refund alongwith interest. The court vide order dated 19.11.2018 issued a direction to the respondents to take a decision on the representation dated 30.08.2018 seeking refund of the tax by passing a speaking order. The respondent No. 4 passed an order on 02.01.2019, wherein it was observed that no direction for refund can be issued unless the conditions stipulated in circular No. 17.17.2017-GST are satisfied. The petitioner submitted that system was not allowing them to re-apply an application for refund. The court observed that the respondents had granted refund for the period of October, November, December, 2017 and January, 2018. As regards Interest, the respondent submitted that payment of refund has been made after following the guidelines issued by CBEC circular No. 17.17.2017-GST and the moment the petitioner gave his application manually and intimated the same to the proper officer. The proper officer issued acknowledgement in form RFD-02 on the same date and on the very next day refund was issued. Hence, there is no delay on the part of the respondents in making payment of refund.

Held that:- The Hon’ble High Court dismissed the writ petition.