⚖️ Refund Rejection Overruled Due to Officer’s Insubordination! ⚖️ In Proxima Steel Forge (P) Ltd. vs. Union of India & Ors., the Punjab & Haryana High Court dealt with a crucial refund case under Section 54 of the GSTLaws.

The petitioner had filed for a refund of ₹2,02,09,111, which was rejected by the Assistant Commissioner on the grounds of limitation, citing that the application was filed after two years as per a Circular dated 20th July 2021. ⏳💸

➡️ The Joint Commissioner had previously observed that the refund application was within time and should be decided on merits. However, the Assistant Commissioner still dismissed the refund on the same grounds of limitation, defying the appeal order. ❌🛑

➡️ The court noted this insubordination as a failure in the system’s hierarchy. 🚨 💼 Court's Directions: The CIT was instructed to initiate major penalty proceedings against the Assistant Commissioner for defying the authority of the higher officer. ⚖️📝

The order of the Assistant Commissioner dated 24th Jan. 2024 was set aside. 🗑️ A new officer will be appointed to reconsider the refund purely on merits, with a decision expected within two months. ⏳✔️