ANKUSH AUTO DEALS Vs. COMMISSIONER OF DGST

JUDGEMENT

(1.) The petition has been heard by way of video conferencing.

(2.) By way of the present petition, the Petitioner seeks directions to the respondents to issue refund of Rs.25,29,944/- (SGST Rs. 12,64,972/-+CGST Rs. 12,64,972/-) as well as to grant interest on the refund amount from the date immediately after the expiry of sixty days from the date of receipt of application in FORM RFD-01 till the date of refund and grant exemplary damages to petitioner as the respondents has acted in malafide exercise of power in withholding the refund.

(3.) Learned Counsel for the Petitioner submits that in terms of Section 54(7), it is incumbent upon the proper officer to issue the refund order within sixty days from the date of receipt of application of refund complete in all respects. He further submits that as per Section 56 of DGST/CGST Act any delay in processing/releasing the refund without any reasons would attract interest. He states that despite written requests/reminders dated 22nd September, 2021 and 05th October, 2021 no response has been received till date.