Section 54 of the CGST Act, 2017 — Refund – The petitioner sought for a writ of Mandamus to direct the respondents to refund the eligible excess ITC amount. The Counsel for the petitioner submitted that originally he had made an application before the third respondent, who directed the petitioner to approach the jurisdictional officer 4th respondent. The petitioner had approached the 4th respondent. Since the refund was for the period of the year 2018 and the jurisdiction in respect of the fourth respondent came only from 2019, the 4th respondent directed the petitioner to approach the third respondent. Thereafter, the petitioner had approached the third respondent, who vide its communication dated 15.12.2021, had requested the second respondent seeking recommendation/advise as regards to consider the application of the petitioner. Thereafter, no action has been taken. The Government Pleader submitted that they are willing to consider the request of the petitioner provided the petitioner makes manual application along with the supporting documents to the fourth respondent.

Held that:- The Hon’ble High Court directed the petitioner to give a manual application to the fourth respondent along with supporting documents within a period of two weeks. The fourth respondent is directed to consider the request of the petitioner and pass appropriate orders on merits and in accordance with law within a period of eight weeks thereafter.