2025 (5) TMI 759 - HC - GST

Seeking refund of the Input Tax Credit claimed under DGST CGST IGST for the period September 2017 and November 2017 - HELD THAT - Considering that these are old applications for refund let the same be processed in accordance with law by the GST Department within a period of one month. Petition disposed off.

Summary

The Delhi High Court, in a petition under Article 226 of the Constitution of India filed by ISU Enterprises, addressed the claim for refund of Input Tax Credit under DGST, CGST, and IGST for September and November 2017. The petitioner, a proprietary concern registered under GST No.07CBTPS5438N1ZL, had filed an online refund application on 31st January 2018 and submitted a subsequent request on 24th October 2024, which remained unprocessed. The Court ordered that "these are old applications for refund" and directed the GST Department to process the refund "in accordance with law within a period of one month." The petition was disposed of accordingly.