Section 54 of the CGST Act, 2017—Refund —-The petitioner sought directions to the Respondent to refund a sum of Rs.70,47,234/- alongwith interest. The petitioner’s application for refund was rejected as a typographical error had crept in the return regarding the declared turnover. The petitioner’s turnover for the month of April 2019 was Rs.1,01,81,097/-. Inadvertently, the petitioner had reported the same as Rs.10,18,10,097/-. However, the quantum of tax and other details were correctly reflected. By an order dated 22.02.2023, this Court had remanded the matter to the Adjudicating Authority for processing the  application for refund. The counsel for the respondents stated that the petitioner’s request for refund would be considered afresh.

Held that:- The Hon’ble High Court set aside the order and directed that petitioner’s application for refund is restored before the Adjudicating Authority to be decided afresh, within a period of four weeks.