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2020 (1) TMI 61 - HC - GSTReopening of portal and accepting application for refund of input tax credit - Refund of Input tax credit - benefit of Circular No.94/13/2019-GST dated March 28, 2019 - HELD THAT - In view of the Circular No.125/44/2019 GST dated 18/11/2019, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, whereby it is instructed that the provisions of the Circular dated 28/03/2019 shall continue to apply for refund applications filed in common portal before 26/09/2019 and the said applications shall continue to be processed manually as prior to the deployment of new system, the reliefs claimed in the writ petition are redressed. The writ petition stands disposed of directing the respondent No.2 to consider the application of the petitioner for refund of input tax credits in terms of the circular.
Issues:
Claiming refund of input tax credit under GST for specific periods, benefit of Circular No.94/13/2019-GST, processing refund applications filed before 26/09/2019 manually. Analysis: The petitioner sought relief to claim refund of input tax credit for specific periods under the category "Others" and requested the court to direct the respondents to accept the application either online or manually. Additionally, the petitioner asked for the benefit of Circular No.94/13/2019-GST to be extended by allowing the application for refund of eligible input tax credit through electronic mode or manual mode. The petitioner also requested the respondent to consider the application for refund of input tax credit and enable the online portal to accept such applications. The court was further urged to issue any other necessary orders or directions in the interest of justice. The High Court referred to Circular No.125/44/2019-GST dated 18/11/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. The circular stated that the provisions of Circular dated 28/03/2019 would continue to apply for refund applications filed in the common portal before 26/09/2019. It was instructed that such applications would be processed manually as before the deployment of the new system. In light of this circular, the court found that the reliefs sought by the petitioner were addressed. Consequently, the writ petition was disposed of, directing the respondent to consider the petitioner's application for refund of input tax credits in accordance with the circular mentioned above.
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