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Present writ petition has been filed seeking a direction to the Respondents to pay the refund to the Petitioner being excess cash balance in the electronic cash ledger along with the applicable interest. Refund shall be disposed of by way of a reasoned order.

Section 54 of the CGST Act, 2017— Refund – The Petitioner sought a direction to the Respondents to pay the refund of Rs. 22,37,632/- to the Petitioner being excess cash balance in the electronic cash ledger along with the applicable interest The counsel for Respondent submitted that the Petitioner’s refund application is being processed and shall be disposed of by way of a reasoned order in accordance with law within four weeks. Held that:- The Hon’ble High Court accepted the statement made by learned counsel for Respondent.
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