Section 54 of the CGST Act, 2017— Refund -- The Petitioner, is a manufacturer and seller of automatic data processing machines and units thereof, like tablets and smart phones etc. The petitioner filed return at Amritsar for the month of July, 2017, August, 2017, September, 2017 with a total excess unutilized ITC. The petitioner was eligible for refund of ITC, it applied vide online applications in RFD-01A for the months of July, 2017 to September, 2017 and also submitted documents physically to the respondent. The petitioner was thereafter informed that the refund application was required to be processed by the State GST authorities. The petitioner submitted the documents to respondent. The petitioner has received three deficiency memos with a direction to appear and submit the documents. The petitioner appeared and submitted documents, but no response has been received till date. The petitioner prayed for issuance of a writ of mandamus directing the respondents to refund the excess Input Tax Credit (ITC).

Held that :- The Hon’ble High Court disposed of the petition by directing respondent to take a decision on the applications moved by the petitioner, in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of certified copy of the order. — Datawind Innovations Pvt. Ltd., Amritsar Vs. Union of India And Others [2019] 10 TAXLOK.COM 015 (P&H)