Section 54 of the CGST Act, 2017 – Refund —- The petitioner prayed for quashing the refund rejection order dated 08.03.2022 in respect of the period of January 2020 to March 2020. The counsel for the petitioner submitted that the order is contrary to the Circular dated 06.07.2022 , whereby the earlier Circular dated 31.03.2020 has been clarified. He further relied decision of the Gauhati High Court in the case of BMG Informatics Pvt. Ltd., vs. The Union of India & others. The court observed that the petitioner has remedy by way of an appeal but in the instant case and in the light of the latest Circular dated 06.07.2022 and the judgment of the Gauhati High Court, the petitioner would be entitled to refund of the said amount.

Held that:- The Hon’ble High Court quashed the impugned order and directed  the respondents to take necessary steps to consider the claim of the petitioner in accordance with law bearing in mind the observations made in this order.