Section 54 of the CGST Act, 2017 – Refund –-- The petitioner challenged the Endorsement, dated 28.05.2022, rejecting the request of the Petitioner for refund of excess credit lying in the Electronic Cash Ledger, along with interest, as illegal, improper and incorrect. The counsel for the Petitioner submitted that the impugned endorsement is silent with regard to the provisions of law under which it is passed. Even as on date the portal showed acceptance of refund application of the Petitioner. The court observed that a mistake has crept in. In-fact, the portal of the Department shows sanction of refund and the same is said to have been displayed even now. Further no notice was given to the Petitioner prior to passing of the Order.

Held that:- The Hon’ble High Court set aside the impugned Order dated 28.05.2022, and remanded the matters back to the Respondent to deal with the same afresh, in accordance with law, by giving an opportunity of hearing to the Petitioner, preferably within a period of six weeks.