2019 (3) TMI 754 - HC - GST

Refund of excess input tax credit - case of petitioner is that they had moved online applications dated 3.9.2018 and 12.9.2018 (Annexures P-5 to P-7, respectively) for the months of July, August and September, 2017, but no action has so far been taken thereon - Held that - The present petition is disposed off by directing respondent No.4 to take a decision on the applications dated 3.9.2018 and 12.9.2018 (Annexures P-5 to P-7, respectively), moved by the petitioner, in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month from the date of receipt of certified copy of the order.

Summary

Issues:
1. Petitioner seeking refund of excess Input Tax Credit (ITC) for July, August, and September 2017.

Analysis:
The petitioner, a manufacturer and seller of automatic data processing machines, filed returns for July, August, and September 2017 showing excess unutilized ITC. The petitioner applied for a refund of the excess ITC through online applications and submitted physical documents for GST refund. Despite multiple submissions and reminders, the petitioner did not receive any response from the authorities regarding the refund.

Legal Analysis:
The High Court, in a writ petition filed under Articles 226/227 of the Constitution of India, directed respondent No.4 to decide on the petitioner's refund applications dated 3.9.2018 and 12.9.2018 within one month. The court ordered a speaking order to be passed after affording an opportunity of hearing to the petitioner. If found entitled to the refund, the amount was to be released within the next month in accordance with the law.

Conclusion:
The judgment by the High Court of Punjab and Haryana addressed the petitioner's plea for the refund of excess Input Tax Credit for the specified months in 2017. The court's decision emphasized the importance of timely processing refund applications and ensuring compliance with legal procedures. The ruling aimed to provide relief to the petitioner by directing the authorities to take necessary action promptly and release the refund amount if found eligible.