Refund — Section 54 of the CGST Act, 2017— The petitioner sought a direction to the respondents to immediately credit the CGST component of Rs. 1,58,38,024/- sanctioned on 27th November, 2019 along with interest and to direct the respondents to grant final refund order for the balance ten per cent amount of Rs. 35,19,560/- along with interest w.e.f. 01st October, 2019. The petitioner submitted that inaction of the respondents is contrary to Sections 54(6) & 54(7) of the Act.
Held that:-The Hon’ble High Court issued notice and directed to list the matter to 10.07.2020.—Ess Aar Automotive Pvt. Ltd. Vs Union of India & Ors.  26 TAXLOK.COM 002 (Delhi)