Section 54 of the CGST Act, 2017--- Refund ——- The petitioner sought direction to the Respondents to refund amount along with applicable interest. The refund due to the petitioner has not been processed by the respondents as its GSTN registration has been incorrectly reflected as suspended. The respondents submitted that the form GSTR-2A is not in the correct format. The court observed that form GSTR 2A is a system generated form. It was stated that certain columns in the form GSTR 2A are blank and therefore, the application for refund has not been processed. But according to the petitioner, the form GSTR 2A, as visible at its end, reflects all relevant particulars.

Held that:- The Hon’ble High Court directed the respondents to examine whether the form GSTR 2A, as visible at the petitioner’s end, reflects all relevant details. If it does, it would be apparent that there is a technical error is in the respondents’ system. If it is found that such a problem exists, the respondents are directed to address the said technical problem within a period of one week and, in any event, process the petitioner’s application for refund within a period of two weeks. Listed for compliance on 15.02.2023.