Delhi High Court ordered Commissioner of CGST to either grant refund of petitioner within 4 weeks or file appeal before GST Appellate Tribunal against order of Commissioner (Appeals) dated 23.07.2019.

In this case, Commissioner (Appeals) passed an order in favour of petitioner granting refund of GST on 23.07.2019. But Revenue has not granted this refund till now becuase they wish to file appeal against that order but could not do so due to non-functiong of GST Appellate Trinubal.

High Court held that the petitioner cannot be asked to wait endlessly for the respondents to challenge the order dated 23rd July, 2019. Consequently, the present writ petition is disposed of with a direction to the respondents to refund the amount as directed by the Commissioner (Appeals) within four weeks.

ZONES CORPORATE SOLUTIONS PVT. LTD. vs. COMMISSIONER OF CENTRAL GOODS & SERVICES TAX DELHI EAST & ANR.
(Delhi High Court)

Respondents stated that inaction on the part of the respondents of not disbursing the refund amount was owing to the non-functioning of the GST Appellate Tribunal which is beyond the control of the answering respondents. Learned counsel for respondents clarifies that the competent authority of the respondents in pursuance to the opinion of the review branch has directed filing of an appeal before the Appellate Tribunal challenging the order in appeal passed by the Commissioner (Appeals). He also states that the petitioner had not provided the clear description and nature of service alleged to have been exported by it.

From the aforesaid, it is apparent that the petitioner has succeeded in appeal vide order dated 23rd July, 2019. Though nearly a year has passed, yet no proceeding has been filed challenging the said order till date.

In the opinion of this Court, the petitioner cannot be asked to wait endlessly for the respondents to challenge the order dated 23rd July, 2019. Consequently, the present writ petition is disposed of with a direction to the respondents to refund the amount as directed by the Commissioner (Appeals) vide order dated 23rd July, 2019 within four weeks. During this period, it shall be open to the respondents to file appropriate proceedings in accordance with law. All rights and contentions of the parties including objection, if any, to the maintainability of such proceedings are left open.

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