Section 54 of the CGST Act, 2017--- Refund ——- The petitioner challenged an order dated 09.02.2022 and an order dated 17.06.2021 and prayed that directions be issued to the respondents to release the unutilised ITC aggregating to Rs.4,28,400/-. The petitioner had filed a refund application in the relevant form (RFD-01) on 07.04.2021. The petitioner responded to the notice and accepted the error in filling up the details in column no. 7 and filed a revised Annexure rectifying the information. Thereafter, the petitioner received an order dated 17.06.2021, rejecting the petitioner’s application for refund. The concerned authority had not taken note of the petitioner’s annexure rectifying the necessary form. The petitioner appealed the said order, which was rejected by an order dated 09.02.2022. The court observed that the rectified information as submitted by the petitioner was not taken into account by either of the concerned authorities. It was essential for the concerned authorities to examine the information and process its claim for refund in accordance with law.

Held that:- The Hon’ble High Court set aside the impugned orders and remanded the matter to the Adjudicating Authority to consider the petitioner’s response dated 07.06.2021 to the SCN and to decide the matter afresh. The petitioner’s application for refund shall be processed within a period of four weeks.