GST Refund Application Cannot be Kept Pending Indefinitely: Rajasthan High Court

B.C. Power Controls Limited Vs Union Of India (Rajasthan High Court) In the case of M/s B.C. Power Controls Ltd. v. Union of India [D.B. Civil Writ Petition No. 13049 of 2020 dated April 18, 2023], the Hon’ble Rajasthan High Court rendered a judgment stating that the refund application for Integrated Goods and Services Tax (IGST) cannot be kept pending indefinitely on the grounds of pending proceedings. This article provides an analysis of the court’s decision and its implications. Facts M/s B.C. Power Controls Ltd. (“the Petitioner”) manufactures electrical wires and allied pr...