GST Refund Delay Beyond One Year Requires Decision Within Fixed Time: Delhi HC

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 inter

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