Hon’ble Delhi High Court directed the Special Commissioner (DGST) to file an affidavit showing the status of pending refund application along with reason for their pendency.

On 18.10.2019, in the matter of HCL v. Union of India before the Delhi High Court, Special Commissioner Delhi GST Appeared and stated before the Court that as on 18.10.2019 a total 593 refund applications are pending in the states of Delhi. Out of 593 refund applications, 95 applications are pending for more than 60 days. The Hon’ble Court has directed the Respondent to file an affidavit in this regard showing the status of the pending refund application along with the reasons for their pendency. Also the affidavit should disclose the status with regard to provisional refund payable in terms of Rule 91 (2) of the CGST and DGST Rules. The Hon’ble High Court has directed the Special Commissioner to file the affidavit within two weeks. The order is attached here.

The matter was argued Adv. Puneet Agrawal (Partner, ALA Legal Advocates and Solicitors).

The above has already been published in TIOL. Refer: 2019-TIOL-2072-HC-DEL-GST

GST Law India is a blog on GST and allied commercial laws managed by members of the law firm ALA Legal.

Leave a Reply