Triune Project Private Limited Vs Commissioner of State GST Department of Trade Department of Trade And Taxes Delhi & Ors. (Delhi High Court)
The petitioner filed a refund application in Form GST RFD-01 on 30.11.2023 under Section 54(3) of the CGST Act, 2017 for the period April 2020 to March 2022, seeking a refund of ₹70,09,455. As the application remained undecided, the petitioner approached the Delhi High Court through a writ petition. By order dated 28.03.2025, the Court directed the respondents to grant the refund along with statutory interest within four weeks.
When the order was not complied with, the petitioner filed an application seeking directions for compliance. On 16.07.2025, the Court recorded the respondent’s submission that the refund application had inadvertently been sent to the wrong ward officer, causing delay. The petitioner was permitted to file a fresh refund application, and the refund was directed to be processed expeditiously.
Subsequently, a status report filed by the department stated that there was a discrepancy in the petitioner’s returns. On 12.12.2025, the Court observed that the procedure to be followed in case of such a mistake did not appear to have been brought to the notice of the Bench while passing the order dated 28.03.2025. The matter was directed to be placed before the same Bench. The petitioner also expressed willingness to file an amended manual return.
