By way of the present petition, the Petitioner seeks directions to the respondents to issue refund as well as to grant interest on the refund amount from the date immediately after the expiry of sixty days from the date of receipt of application in FORM RFD-01 till the date of refund and grant exemplary damages to petitioner as the respondents has acted in malafide exercise of power in withholding the refund. Notice issued to respondent.
Section 54 of the CGST Act, 2017 — Refund – The Petitioner sought directions to the respondents to issue refund of Rs. 25,29,944/- as well as to grant interest on the refund amount from the date immediately after the expiry of sixty days from the date of receipt of application in FORM RFD-01. The Counsel for the Petitioner submitted that in terms of Section 54(7), it is incumbent upon the proper officer to issue the refund order within sixty days from the date of receipt of application.
Held that:- The Hon’ble High Court issued notice and listed the matter on 10th January, 2022.
By way of the present petition, the Petitioner seeks directions to the respondents to issue refund as well as to grant interest on the refund amount from the date immediately after the expiry of sixty days from the date of receipt of application in FORM RFD-01 till the date of refund and grant exemplary damages to petitioner as the respondents has acted in malafide exercise of power in withholding the refund. Notice issued to respondent.
Section 54 of the CGST Act, 2017 — Refund – The Petitioner sought directions to the respondents to issue refund of Rs. 25,29,944/- as well as to grant interest on the refund amount from the date immediately after the expiry of sixty days from the date of receipt of application in FORM RFD-01. The Counsel for the Petitioner submitted that in terms of Section 54(7), it is incumbent upon the proper officer to issue the refund order within sixty days from the date of receipt of application.
Held that:- The Hon’ble High Court issued notice and listed the matter on 10th January, 2022.