Heard Mr. Avinash Desai, learned counsel for the petitioner, Mr. Y. N. Vivekananda, learned Government Pleader, Commercial Tax, for the respondents no.1 and 3 and Mr. Suresh Kumar Routhu, learned Senior Standing Counsel for the respondent no.2.

2. The matter is repeatedly being adjourned on the prayer made by the respondents seeking time for filing counter affidavit.

3. The petitioner has moved the Court for the following relief:

“i) Declaring the actions of the respondents in not sanctioning the interest amount accrued owing to the delay caused in processing the Refund Applications; issuing Refund Orders: ZA3701210655836, ZB3701210613395, ZD3701210656370, ZF3701210627502, ZG3701210645406, ZG3701210688682, ZI3701210649938, ZJ3701210649666 and ZL3701210687864 issued in Form GST RED-06 dated 12.01.2021 and disbursement of the tax pursuant to the Refund Orders as being illegal, arbitrary, unconstitutional, in violation of the provisions of the GST Acts, violation of principles of natural justice and consequently direct the respondents to refund an amount of INR 1,30,30,168 towards interest accrued as on 30.09.2021 for CGST portion and 23.04.2021 for SGST and further interest up to the actual date of payment;

ii) Declaring the action of the respondents in not disbursing the balance SGST portion of the sanctioned refund bearing bill no.2021-167078 as being illegal, arbitrary, unconstitutional, in violation of the provisions of the GST Acts and consequently direct the respondents to disburse the balance SGST portion of the tax amount of INR 1,44,65,283 forthwith along with applicable interest for delayed refund till the date of actual payment;

iii) Pass such other or further order or orders as this Court deems fit and proper in the interest of justice.”

4. It is not disputed that the petitioner is entitled to refund of tax amount on the ground that it was mistakenly paid in the State of Andhra Pradesh.

5. On the specific query of the Court to the learned counsel for the respondents no.1 and 3 who have accepted to refund the amount, it was stated that though entitlement of the petitioner to such refund is not disputed, the matter is pending at the CFMS level for actual payment.

6. Having regard to the position enumerated above, the Court does not find any justification in keeping the writ petition pending and deems it appropriate that a direction be issued for such payment.

7. Accordingly, the respondents no.1 and 3 are directed to ensure payment of ₹ 1,44,65,283/- as per Form GST RFD-06, dated 12.01.2021 under the signature of the respondent no.3 to the petitioner within a period of four weeks from the date of production of the copy of order before the 3rd respondent as per Section 56 of the Central Goods and Services Tax Act, 2017.

8. This Court would indicate that if such refund is required to be paid along with statutory interest thereon, the same shall also be paid within the same period.

9. Having considered the matter, the Writ Petition stands disposed of. There shall be no order as to costs.

10. Miscellaneous petitions, if any pending, also stand disposed of.