2021 (6) TMI 104 - HC - GST

Credit of refund that was sanctioned based on PMT-03 - ineligible input tax credit - HELD THAT - Taking note of the order dated 07.04.2021 and the Undertaking of the Department as recorded on 07.04.2021 and the stand of the Department as regards the show cause notice dated 11.09.2020 and in light of the orders passed in this petition on various dates, no further grievance of the petitioner survives for redressal and accordingly further adjudication in the matter does not arise. This petition is disposed off as not calling for any further orders.

Summary

Issues involved:
1. Undertaking filed by Assistant Commissioner of Central Taxes
2. Claim of refund sanctioned based on Form GST PMT-03
3. Show cause notice regarding ineligible availing of input tax credit
4. Reopening of input tax credit availed by petitioners
5. Petitioners giving up right to claim interest on sanctioned refund
6. Disposal of petition due to redressal of grievances

Analysis:
1. The petitioners' grievance was addressed by the respondents through an Undertaking filed by the Assistant Commissioner of Central Taxes, North Division, Bengaluru, accompanied by Form GST PMT-03 as per the order dated 07.04.2021. The petitioners were allowed to take credit of the refund sanctioned based on PMT-03 issued manually, to be accounted for in the GSTR-3B monthly return.

2. The Revenue's counsel stated that in light of the Undertaking filed on 07.04.2021, the show cause notice dated 11.09.2020 regarding the purported ineligible availing of input tax credit would not lead to reopening of the matter. The petitioners benefited from the Undertaking, and no adverse proceedings would follow the show cause notice.

3. The petitioners undertook to give up their right to claim interest on the sanctioned refund as part of resolving their grievances. This undertaking was duly noted by the court.

4. Considering the orders passed previously, including the Undertaking and the Department's stand on the show cause notice, the court found no further grievances from the petitioners that required redressal. Consequently, there was no need for further adjudication in the matter, leading to the disposal of the petition without any additional orders.

This comprehensive analysis covers the key issues addressed in the judgment, detailing the actions taken by both parties and the court's decision regarding the grievances raised by the petitioners.