Refund delay directed to be resolved as High Court mandates decision within four weeks under Section 54 of CGST Act
Case Title: IHS Global Private Limited v. Union of India and othersCourt: High Court of Punjab and Haryana, ChandigarhPetition No.: CWP-6505-2025Category: Refund of Input Tax Credit (Export of Services)Date of Judgment: 17.03.2025Relevant Provisions: Section 54 of the CGST Act, 2017; Rule 89 of the CGST Rules, 2017 Facts (Paras 1–2): The petitioner, IHS Global Private Limited, an exporter of…














