Rajasthan HC: Resolve GST Refund Application within 60 days Pending for Several Months

For the case of the GST refund application due for 9 months, Rajasthan High Court decided to refund the application within 60 days for the Goods and Services Tax (GST).

Despite the applicant has provided an application that claims for the refund previously dated 10.08.2019 the limited grievance circulated via the applicant, to date the application would remain due.

Via applicant, Rajcomp Info Services Ltd, has been running from pillar to post and approached repeatedly the Central and State GST authorities, as late as 22.08.2022, through the help desk of Central GST he was informed that the application for claiming a GST refund is due with Central Jurisdiction Officer of the respondent. The applicant, who waited for an additional period of 9 months, has approached the Court.

The provisions would have been furnished by Section 54 of the CGST Act to claim the refunds of excess GST filed via a registered individual. It made several conditions and time limits to claim the same refunds including the pertinent dates to fetch the refund eligibility.

The order had been issued by the proper officer for the refund within 60 days from the receipt date of the complete refund application under section 54 of the Central Goods and Services Tax Act, 2017. A person shall be needed to pay the additional interest at the stated rate mentioned by the Government if the refund does not get issued within the specified date.

The tax refunds can get claimed by the assessees on the taxes filed on inputs, input services, and capital goods that are utilized for business purposes, and for exports and zero-rated supplies.

Important: Rajasthan HC: Assessee Can Be Eligible to Claim ITC During Revocation of GSTIN

A Division Bench of the Rajasthan High Court comprising Justice Manindra Mohan Shrivastava and Justice Anil Kumar Upman witnessed, in this phase, we are willing to dispose of the plea with a direction to the respondent no.2, Principal Commissioner, CGST and Central Excise Commissionerate to assure that the application claiming refund filed via applicant to an Officer subordinate to him is decided within the limit of 60 days.