Section 54 of the CGST Act, 2017 — Refund -  The Petitioners had paid leasehold premium to Respondent No.3-CIDCO Limited on which GST has been charged by the Respondent. The Petitioners were not liable to pay the GST and have made a request to the Respondent No.3 to apply for refund of the GST paid. But the Respondent No.3 has not applied for refund. The counsel for the Petitioners submitted that the Petitioners can also seek refund as per section 54 of the Act, as the said provisions referred to any person claiming refund of any tax. But this request has not been considered by the Tax Authorities.

Held that:- The Hon’ble High Court directed that if Petitioners make applications within four weeks, the decision be communicated to the Petitioners as per law by the concerned authorities within a period of six weeks.