Section 54 of the CGST Act, 2017— Refund – The Hon’ble Court in decision 11.01.2019 observed that respondent accepted the notice. Counter affidavit would be filed within four weeks. The Court also granted liberty to the petitioner to file an appeal in accordance with law. The Hon’ble Court modified the order dated 11.01.2019.

Held that:- The Hon’ble High Court disposed the writ by modifying earlier order and permitting the petitioner to file a refund application manually in terms of Rule 97 A of the CGST Rules, within ten days. If such application is filed, the officer concerned will fix a date for consideration of the said application and will give at least 3 days advance notice to the Petitioner. The Petitioner will appear before the officer on the date fixed and provide whatever documents/information is sought for by the officer. The officer will thereafter pass a reasoned order on the refund application within a further period of ten days thereafter. — P.C. Univarsal Pvt. Ltd. Vs. GST Council & Ors. [2019] 10 TAXLOK.COM 066 (Delhi)