2023 (8) TMI 1534 - HC - GST

Refund of amount wrongly paid by the petitioner due to a mistake in input tax credit - HELD THAT - It appears that the Authority has adopted highly technical approach in the matter. When the competent authority i.e. respondent No. 1, after verification of the documents and facts has found that the petitioner has not claimed the input tax credit for the value of the passenger vehicle in question and paid the tax amount demanded by Exts. P3 and P4, the petitioner is entitled to get refund of the amount paid by him. The approach of the Authority does not appear to be proper. The second respondent is directed to remit the amount of Rs. 4,61,942/- with interest at the rate of 9% with effect from 05.08.2020 i.e. date of the intimation by the first respondent to the second respondent. The principal amount and interest thereon is directed to be paid within a period of one month from today - petition allowed.

Summary

The petitioner sought a writ of mandamus for the refund of Rs. 4,61,942 wrongly paid due to a mistake in input tax credit. The court directed the second respondent to refund the amount with 9% interest from the date of intimation.