9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (8) TMI 879 - HC - GSTRefund of input tax credit along with Interest - petitioner seeking to take re-credit of aforesaid amount in their electronic credit ledger at the time of filing monthly return or direct the respondents to grant re-credit immediately in the petitioner s electronic ledger - HELD THAT - Pursuant to the interim order dated 06.04.2021, the respondent no. 4 credited the principal amount in the electronic credit ledger of the petitioner only on 08.04.2021 and filed affidavit to this effect. This Court finds that although the Form GST PMT-03 were issued by the respondents as back as on 28.06.2018 but there is no worthwhile explanation from the side of the respondents as to why the credit was not made immediately thereafter. The contention of the learned counsels for the respondents that the petitioner should have filed his grievance in Form GST PMT-04 after issuance of Form GST PMT-03 is devoid of any merits in view of the fact that no such stand has been taken by the respondents in the counter affidavit. This Court also finds that the cause of action for claiming interest on the amount credited has arisen only upon the credit having been made on 08.04.2021 without any interest. This Court disposes of the present writ petition enabling the petitioner to file appropriate petition before the respondent no.4 for the purposes of lodging a claim of statutory interest for the period from issuance of Form GST PMT-03(annexure-6) till its credit vide order dated 08.04.2021 - Petition disposed off.
Issues:
Challenge to refund rejection order for input tax credit refund, claim for statutory interest on the refunded amount. Analysis: The petitioner filed a writ application challenging the rejection of a refund for input tax credit for the period August 2017 to January 2018. The petitioner sought a mandamus for the refund of a specific amount along with interest or re-credit of the amount in their electronic credit ledger. The respondents had issued orders for re-credit of the amount to the petitioner's ledger back in 2018, and during the pendency of the writ petition, the amount was finally credited in April 2021. However, the petitioner claimed that the statutory interest on the refunded amount was not credited, leading to the current grievance. The petitioner argued that the credit was made only after the intervention of the Court and that no explanation was provided by the respondents for the delay in crediting the amount. The petitioner insisted on the statutory interest as per the provisions of the JGST Act. On the other hand, the respondents contended that the petitioner should have raised further grievances if dissatisfied and could now raise concerns regarding the statutory interest. During the hearing, it was noted that no explanation was given for the delay in crediting the amount after the issuance of the relevant forms back in 2018. The Court acknowledged that while the orders for re-credit were issued in 2018, there was no satisfactory explanation for the delay in crediting the amount. The Court found the respondents' argument that the petitioner should have filed additional forms after the initial issuance to be lacking merit. It was determined that the petitioner's right to claim interest arose only after the amount was credited without any interest in 2021. The Court held that the petitioner should not suffer due to the delays on the part of the respondents and directed the petitioner to file a petition before the concerned respondent for claiming statutory interest within 15 days. Based on the facts and circumstances, the Court disposed of the writ petition, allowing the petitioner to file a claim for statutory interest on the refunded amount. The respondent was directed to process the claim in accordance with the provisions of the JGST Act and the rules within a specified timeframe.
|
