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2023 (4) TMI 863 - HC - GSTDirection to pay/release the GST amount alongwith the interest for delay at the standard rate of interest at 18% - HELD THAT - The contention of petitioner's counsel is that he is ready to complete the formalities whereupon the concerned opposite party may consider the refund/release of G.S.T. amount. The petitioner may complete the formalities and remove the deficiencies, if any, seeking refund of G.S.T. within fifteen days, whereupon, if it is otherwise permissible under law and there is no legal impediment in this regard, the opposite parties shall proceed to consider the claim of the petitioner for refund and take a decision thereon within six weeks. Petitioner may claim interest also, if otherwise permissible and a decision be taken in this regard also. The writ petition is disposed off.
Issues:
The main prayer in the writ petition was for the release of GST amount along with interest for delay or for necessary action to be taken in accordance with law on a written request dated 14.03.2019. Release of GST Amount: The petitioner requested the court to direct the Respondents to pay/release the GST amount along with interest for delay. The petitioner's counsel agreed not to press for relief no. 2 based on the stand of the opposite parties in their counter affidavit. The opposite parties mentioned that the amount deposited by the contractor towards GST is liable to be returned, provided certified evidence/documents are submitted. The Government guidelines required submission of related invoices and details of Input Tax certified by a Chartered Accountant. The court directed the petitioner to complete formalities and remove any deficiencies within fifteen days for the refund of GST. The opposite parties were instructed to consider the claim for refund within six weeks if permissible under the law, with the petitioner having the option to claim interest as well. Conclusion: The court disposed of the writ petition, allowing the petitioner to complete formalities for GST refund within a specified time frame. The decision on the refund claim was to be made by the opposite parties within six weeks, with the petitioner retaining the right to seek further remedies if aggrieved.
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