Section 54 of the CGST Act, 2017 – Refund –-- The petitioner sought quashing of the order dated 27.09.2019; for issuing a Writ of Mandamus or any other appropriate Writ, Order directing the Respondents to sanction entire refund claim with interest to the Petitioner under the provisions of Section 54. The Petitioner supplied goods to SEZ Unit on payment of IGST in accordance with the provisions of Section 7(5) of the IGST Act. The supply of goods to SEZ Unit is considered as “zero-rated supply” in terms of provisions of Section 16(1)(b) of IGST Act. In the month of February, 2020, the Petitioner attempted to submit physical documents for the refund claims with the respective jurisdictional Department. However, the Department did not accept the documents and informed that in the light of Circular, dated 18.11.2019, he is required to file refund application along with all documents electronically on common portal with effect from 26.09.2019. The court observed that after arguments, it was agreed upon by both that the Petitioner shall make a fresh application seeking refund, in terms of Circular No. 125/44/2019-GST, dated 18.11.2019, within a period of three weeks.

Held that:- The Hon’ble High Court directed the Petitioner to make a fresh application for refund claim enclosing necessary supporting documents in terms of Circular No. 125/44/2019- GST, dated 18.11.2019, within a period of three weeks. In which event, the authorities shall dispose of the same on merits and in accordance with law preferably within a period of Three weeks thereafter.