M/S. Aelite Logistics And Marketing PVT. LTD., Bbsr vs. Chief Commnr. Of CT And GST, Cuttack

By an order dated 30th March, 2026, the order dated 8th May, 2025 passed by the Joint Commissioner, CT and GST Circle, Bhubaneswar-I was set aside and the competent authority was directed to release the amount, keeping the said application alive and/or pending within a period of four weeks from the date of communication of the order with the rider that in the event, it attracts any interest to be paid thereupon because of the unjust enrichment over the said legally acknowledged amount, the same shall be paid at the rate as prescribed therein.

Subsequently, the instant application being I.A. No.8415 of 2026 is taken out by the opposite parties-Revenue seeking the extension of time on the premise that since the revival of the refund application on GST BO portal is a time consuming process, there is a reasonable apprehension on the part of the authority that the compliance could not be ensured within time indicated in the said order. This application for extension was filed way back on 29th April, 2026, but could not be disposed of by this Court.

In the meantime, it is indicated to us that refund has already been made along with interest and, therefore, such compliance should be treated to have been made within the time stipulated in the said order so as to avoid any perceived contempt against the authority.

In view of the fact that the refund has already been made with the interest, we, therefore, dispose of the instant application