2023 (9) TMI 1655 - HC - GST

Refund of the Input Tax Credit - Rejection on the ground of time limitation - respondent s counsel argued that the refund could not be credited due to the absence of a debit in the Electronic Credit Ledger - petitioner s counsel indicated the need to file GST Form DRC-03 for voluntary payment to facilitate the refund transfer - HELD THAT - The petitioner are directed to file the necessary form within two weeks after which the refund amount would be credited to the petitioner s account. The writ petitions were thus disposed of with these directions. Petition disposed off.

Summary

The Kerala High Court, presided over by Justice Dinesh Kumar Singh, addressed writ petitions filed under Article 226 of the Constitution of India. The petitioner sought to quash an order (Exhibit-P5) that rejected a refund claim for Input Tax Credit (ITC) and requested a mandamus directing the respondent to refund the eligible amount with applicable interest.

The petitioner had initially applied for a refund on August 29, 2020, which was automatically debited from the Electronic Credit Ledger. However, the application was rejected on November 3, 2020, by the Deputy Commissioner, CGST, as time-barred. Despite being informed of their entitlement to the refund, the petitioner had not received the refund, prompting the current writ petitions.

The respondent's counsel argued that the refund could not be credited due to the absence of a debit in the Electronic Credit Ledger. The petitioner's counsel indicated the need to file GST Form DRC-03 for voluntary payment to facilitate the refund transfer. The court directed the petitioner to file the necessary form within two weeks, after which the refund amount would be credited to the petitioner's account. The writ petitions were thus disposed of with these directions.