IT Preneurs Technology Private Limited Vs Joint Commissioner & Anr (Delhi High Court)
In W.P.(C) 385/2026, the petitioner had submitted returns and completed export activities, following which a refund was sought. The refund application remained pending with the respondents for over one year. The petitioner requested directions to the respondents to decide the refund claim, relying on Section 54 of the Central Goods and Services Tax Act, 2017, which contemplates a decision within sixty days. It was also urged that failure to decide the claim would attract interest liability.
Counsel for the respondents informed the Court that the refund request was already under process and that a decision would be communicated to the petitioner within four weeks. The Court accepted this statement as an undertaking given on instructions. Accordingly, the petition was disposed of by directing that the order on the refund claim be communicated within four weeks.
The Court clarified that the authority must remain sensitive to Section 56 of the CGST Act, which contemplates payment of interest at 6% if a refund request is not processed within one year. The petition was partly allowed in these terms, with compliance to be reported before the Delhi High Court within six weeks.
