JUDGMENT

Manmohan, J. (Oral)

C.M.No.38294/2021

Exemption allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

W.P.(C) No.12233/2021

1. The petition has been heard by way of video conferencing.

2. By way of the present petition, the Petitioner seeks directions to the respondents to issue refund of Rs.25,29,944/- (SGST Rs.12,64,972/- +CGST Rs.12,64,972/-) as well as to grant interest on the refund amount from the date immediately after the expiry of sixty days from the date of receipt of application in FORM RFD-01 till the date of refund and grant exemplary damages to petitioner as the respondents has acted in mala fide exercise of power in withholding the refund.

3. Learned Counsel for the Petitioner submits that in terms of Section 54(7), it is incumbent upon the proper officer to issue the refund order within sixty days from the date of receipt of application of refund complete in all respects. He further sub