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2019 (10) TMI 937 - HC - GSTRefund claim for the past periods - non-operationalization of the GSTR Forms-2, 2A 3 - petitioner submits that due to continuing stalemate, a huge amount of nearly 923 crores is stuck up as credit to the petitioner, which cannot be utilized - HELD THAT - We grant 10 days time to the respondents to file their response to the application while making it clear that no further time shall be granted and this application shall positively be taken up for consideration on the next date of hearing. List on 07.11.2019.
Issues:
Delay in filing affidavit for refund under Section 54 of the CGST Act, 2017 due to non-operationalization of GSTR Forms-2, 2A & 3 resulting in a significant credit amount being stuck. Analysis: The judgment pertains to a case where the petitioner, represented by senior counsel Mr. Tarun Gulati, highlighted the non-compliance of court orders by the respondents, despite previous directives on 25.01.2019 and 29.07.2019. The core issue revolves around the failure of the respondents to submit an affidavit concerning the procedure for the petitioner to claim a refund for the past period under Section 54 of the CGST Act, 2017. This obligation is in accordance with the circular issued on 29.12.2017, particularly due to the non-functionality of GSTR Forms-2, 2A & 3. The petitioner emphasized that approximately 923 crores are immobilized in credit, rendering it unusable. The court, comprising Hon'ble Mr. Justice Vipin Sanghi and Hon'ble Mr. Justice Sanjeev Narula, acknowledged the gravity of the situation and granted a 10-day extension to the respondents to furnish their response to the application. However, the court explicitly stated that no further extensions would be provided, emphasizing the urgency and importance of the matter. The case is scheduled for a definitive consideration on the next hearing date, set for 07.11.2019. The judgment underscores the significance of timely compliance with court directives and the critical need to address the issue of stuck credit promptly to ensure justice and procedural regularity in line with the provisions of the CGST Act, 2017 and relevant circulars.
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