M/s SISLA LABORATORIES v. THE DEPUTY COMMISSIONER OF CGST
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
M/s SISLA LABORATORIES
v.
THE DEPUTY COMMISSIONER OF CGST
W.P.(C) 11287/2023 dated 08.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 54 & 107
Rule Number : Rule 90
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Refund – Delay in processing of refund applications – First refund application rejected after SCN issued – Petitioner contended no SCN or rejection order uploaded on portal – Second refund rejected as department claimed deficiency memo issued but later not traceable – Violation of section 54(7) CGST Act and Rule 90(3) CGST Rules – Refund applications must be processed within 60 days from date of complete application and any deficiencies must be formally communicated in Form GST RFD-03 – Held: Petition disposed – Petitioner to file appeal against rejection order dated 19.09.2019 within one month – Refund application dated 12.06.2019 shall be processed within two months along with statutory interest from date of application.
Represented By:
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