Technical Glitch cannot be a reason for Non-Payment of GST Refund

Nayara Energy Limited Vs Union of India (Gujarat High Court) On substantive part, there is no adjudication which is necessary as the respondent – authority agrees to credit the amount of Rs.50,88,42,582/- in account of the petitioner and sum of Rs.39,05,121/- in the account of the Consumer Welfare Fund by issuance of payment advice RFD-05. The technical glitch of there being no such module available in the software created for this purpose is the reason for non­payment. The Court notices that the refund order has been passed on 05.08.2021. The circular No.125/44/2019-GST dated 18.11.2019 sp...