High Court directed the GST authority to decide refund application within six weeks 

In this case,  the Petitioner filed a writ petition seeking directions to the Commissioner of Goods and Services Tax (the Respondent)to refund to the former, an amount of Rs. 1,35,30,255/- lying as unutilized input tax credit during the period spanning October 2017 to July 2018, along with interest.

The Petitioner contended that the present claims arose out of the failure of the Respondent to issue refund due to the Petitioner, owing to the exports made by the Petitioner, which qualified as ‘Zero-rated supplies’, the refund of which was covered under Section 16 (3) of the Integrated Goods and Services Tax Act, 2017 read with Section 54 of the Central Goods and Services Tax Act, 2017.

The Hon’ble High Court of Delhi on finding that the relevant refund applications had not yet been disposed of, directed the original Adjudicating Authority to decide the above matter within a period of six weeks in accordance with the law.

To read the complete judgement 2021 Taxo.online 845