2020 (7) TMI 404 - HC - GST

Prayer for already sanctioned Central Goods and Service Tax component of the provisional refund amount and to refund the balance amount to the petitioner - Circular No.125/44/2019 GST dated 18th November, 2019 - HELD THAT - The writ petition is disposed of with a direction to the respondent No.2 to pay ₹ 17,59,780/- as well as respondents No.3-4 to pay ₹ 17,59,780/- within a period of one week. Application disposed off.

Summary

Issues:
Seeking direction for immediate credit of CGST component of provisional refund and refund of balance amount.

Analysis:
The petitioner filed a writ petition seeking a direction to the respondents to credit the already sanctioned CGST component of the provisional refund and refund the balance amount. The provisional refund order was dated 27th November, 2019, and a revised payment advice was issued on 5th December, 2019. The petitioner claimed that the CGST component along with interest and the remaining 10% of the refund amount had not been paid. During the hearing, it was acknowledged that 45% of the total claim had been released to the petitioner, and the respondent agreed to pay the remaining 5% amount. The petitioner also requested payment of interest as per relevant provisions and circulars.

The court disposed of the writ petition by directing respondent No.2 to pay the remaining 5% amount, and respondents No.3 and 4 to pay their respective shares within a week. The petitioner was instructed to file a manual application with respondent No.2 for the outstanding interest, which should be decided within two weeks of filing. The order was to be uploaded on the website immediately, and a copy was to be sent to the petitioner's counsel via email.