Section 54 of the CGST Act, 2017 – Refund - The petitioner prayed for quashing the Order dated 12/02/2021 passed in refund claim. The Petitioner’s claim for refund was rejected. The Petitioner filed an appeal, who allowed the appeal. The Respondent again rejected the claim on the ground that the Order -in- Appeal has been reviewed. The court on 14/12/2021 observed that order passed by the respondent indicated that he has refused to comply with the Order passed by the Appellate Authority, The respondent could not have refused to comply with the Appeal Order.

Held that:- The Hon’ble High Court quashed the impugned Order dated 12/02/2021 and directed the petitioner to comply with the Orders in Appeal within four weeks.