Section 54 of the CGST Act, 2017--- Refund –—- The petitioner  sought refund of Rs. 88,13,408/- for the months of April to September, 2020. The counsel for the Petitioner submitted that refund of the Petitioner for the relevant months of 2020 is not being processed by the Respondents despite submission of the refund application. In terms of Section 54(6) and 54(7) of the Act read with rule 91(2), the proper officer is required to refund at least 90 per cent of the refund claimed on account of zero-rated supply of goods or services or both made by registered person within a period of seven days. The respondent counsel submitted that the Petitioner’s refund application shall be decided in accordance with law within three weeks.

Held that:- The Hon’ble High Court listed the matter for compliance on 09th March, 2022.