Section 54 of the CGST Act, 2017— Refund -- The petitioner sought a direction to respondent to grant refund of Rs.9,12,893/- claimed under Section 54 for the month of August, 2019 as well as the grant of interest in accordance with Section 56 of Act. The petitioner submitted that in accordance with Section 54(6) read with Rule 91(2), proper officer is required to refund at least 90% per cent of the refund claimed on account of zero-rated supply of goods or services or both made by registered persons within a period of seven days from the date of acknowledgment. He stated that despite the period of fifteen days, the respondent has till date neither pointed out any deficiency/discrepancy. The respondent stated that a formal deficiency memo will have to be issued as certain documents though annexed with the writ petition had not been uploaded by the petitioner along with its refund application.
Held that:-The Hon’ble High Court held that the respondent’s prayer to raise a deficiency memo is a hyper-technical plea as all the documents have been annexed with the present writ petition. Further directed the respondent to pay to the petitioner the refund along with interest in accordance with law within two weeks.—Jian International Vs. Commissioner of Delhi Goods And Services Tax  26 TAXLOK.COM 049 (Delhi)