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2024 (5) TMI 603 - DELHI HIGH COURTRefund with interest - statutory period of 60 days as mentioned in section 54 of CGST Act has already elapsed - HELD THAT:- Section 54, sub section (7), mandates that proper officer shall pass an order within 60 days from the date of the receipt of the application complete in all respects - In view of the Board already having issued the Circular No. 125/44/2019-GST and keeping in view the provisions of Section 54 (7) of the Act, the proper officers have to comply with the said provisions and accordingly, no further directions are called for in the said matter - it was held in the Circular that 'all tax authorities are advised to issue the final sanction order in FORM GST RFD-06 and the payment order in FORM GST RFD-05 within 45 days of the date of generation of ARN, so that the disbursement is completed within 60 days.' Insofar as the case of the petitioner is concerned, petitioner had filed refund claim on 22.01.2024 and as per the petitioner, till date no deficiency memo has been issued to the petitioner. Since the statutory period of 60 days has already elapsed, the proper officer is directed to expedite the processing of the application for refund and dispose of the same within a period of two weeks in accordance with law. The proper officer shall also take into account the Circular of the Board referred to above as also the provisions of the Act, while passing the order. Petition disposed off.
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