Section 54 of the CGST Act, 2017 – Refund –- The intra-Court appeal filed is directed against the order dated 20th December, 2022 passed by the learned Single Bench, by which the petitioner challenged an order passed by the appellate authority was dismissed. The court observed that there is no independent finding recorded by the learned writ Court as to how the Hon’ble Court was convinced that the reasons recorded by the appellate authority was just and proper. This issue is very crucial in the instant case since the appellants had filed the writ petition challenging that portion of the order passed by the appellate authority. The Appellate authority has ignored the fundamental legal principles while deciding the appeal.

Held that:- The Hon’ble High Court set aside the portion of the order passed by the appellate authority on the second issue and directed that the application filed by the appellants for refund shall be entertained by the original authority and appropriate order be passed on the same, within a period of four weeks.