Section 54 of the CGST Act, 2017 — Refund ––- The petitioner challenged the order dated 22.11.2019, whereby respondent rejected the claim for refund of tax filed by the petitioner. The petitioner moved an application for refund of excess tax paid. However, the revenue issued a deficiency memo dated 14.09.2019 and since the petitioner could not rectify the deficiency, the petitioner’s application for refund was rejected. The counsel for petitioner submitted that no opportunity to rectify the defect was afforded to the present petitioner. He further submits that the deficiency were not pointed out within the statutory period of 15 days and secondly the deficiency memo itself was not communicated to the present petitioner. The court observed that during the course of argument, both parties agreed that if the petitioner makes a fresh application for refund of excess tax paid by the present petitioner, the same shall be dealt with in accordance with law afresh.

Held that:-The Hon’ble High Court quashed the order impugned dated 22.11.2019. The petitioner is granted liberty to move an application afresh for refund of excess tax within a period of 30 days. Such application on being filed, the respondent shall deal with the same in accordance with law and pass order afresh.