2025 (5) TMI 370 - HC - GST

Failure on the part of the respondents to process the refund application of the petitioner submitted in consequence to the order dated 10 May 2024 passed by the Objection Hearing Authority the Additional Commissioner - HELD THAT - The respondent states that subject to due verification of all facts and contentions on merits being kept open the respondent shall ensure that the claim for refund is disposed of with expedition and preferably within a period of three weeks from today. The statement so made is recorded and accepted. Petition disposed off.

Summary

The Delhi High Court, through Justices Yashwant Varma and Dharmesh Sharma, addressed the writ petition concerning the respondents' failure to process the petitioner's refund application following the order dated 10 May 2024 by the Additional Commissioner (Objection Hearing Authority). Counsel for the respondent assured that, "subject to due verification of all facts and contentions on merits being kept open," the refund claim would be disposed of "with expedition and preferably within a period of three weeks from today." The Court recorded and accepted this statement, noting that such direction is "subject to any orders that may be obtained by the respondents on any statutory appeal." The petition was disposed of accordingly.