For the reasons stated in the applications and in view of the present prevailing situation, the present applications are allowed subject to just exceptions. However, the applicant is directed to file duly signed and affirmed affidavits within a period of one week from the date of resumption of regular functioning of the Court.
The applications are disposed of.
1. This writ petition has been preferred with the following prayers:-
“i) Issue a writ of mandamus or any other writ, order or direction in the nature thereof directing the respondents to refund the amount of ₹ 2,40,33,532/- for the period of April, 2020 – May, 2020 along with interest thereon to the petitioner as per previous law:”
2. Having heard the learned counsel for the parties and looking to the facts and circumstances of the case, it appears that the petitioner is in search of refund of an amount of ₹ 2,40,33,532/- for the period from April, 2020 to May, 2020 along with interest under the provisions of Central Goods and Service Tax Act, 2017. It is also submitted by the counsel for the petitioner that they have already preferred a refund application which is at Annexure P-2 of the memo of this writ petition and the said refund application is yet to be decided by the respondent.
3. We, therefore, direct the concerned respondent authorities to decide the claim of the petitioner for refund as stated in the memo of this writ petition, in accordance with law, rules, regulations and Government policies applicable to the facts of the case, especially, looking to the decision rendered by the Supreme Court in Mafatlal Industries Ltd. vs. Union of India, (1997) 5 SCC 536, as expeditiously as possible and practicable.
4. With these observations, this writ petition is disposed of.