Section 54 of the CGST Act, 2017 — Refund –-- The Petitioner sought a declaration that para 3.2 of Circular No.135/05/2020-GST, dated 31.03.2020 is ultra vires Section 54(3)(ii) and sought refund of Rs.29,89,016.00 with interest. The counsel for respondents No.2 to 4 submitted that the petitioner would be eligible for refund and therefore, the case of the petitioner for refund would be processed.

Held that:- The Hon’ble High Court directed the respondent No.4 to process the claim of refund of the petitioner in terms of Section 54, within a period of eight weeks.