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2020 (12) TMI 269 - HC - GSTDirection to the respondents to credit the refund amounts - Section 54 of Central Goods and Services Taxes Act, 2017 read with Section 54 of Kerala Goods Service Tax Act and Section 16 (3) of the Interstate Goods and Services Taxes Act, 2017 - HELD THAT - The writ petition is disposed of directing the 5th respondent to release the amount of 40,58,435/- in accordance with law, within a period of one month from the date of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioner, if need be. Petitioner is at liberty to seek the implementation of the order in case the above directions are not complied with.
Issues:
1. Delay in crediting refund amounts sanctioned to the petitioner. 2. Non-payment of SGST portion of the refund amount. Analysis: 1. The petitioner, a company engaged in export of activated carbon, filed refund applications under relevant tax laws to obtain input Tax Credit refunds. The applications detailed refund amounts claimed for different tax periods, including IGST, CGST, and SGST components. The amounts were debited from the petitioner's Electronic Credit Ledger, and the applications were scrutinized by the 5th respondent. 2. The 5th respondent sanctioned refund amounts for various periods, but the SGST portion of ?40,58,435 remained unpaid. The petitioner sought direction for the release of this amount. The Government Pleader acknowledged the 5th respondent's authority to sanction the amount and expressed willingness to comply with a lawful direction. 3. The High Court, after hearing arguments from both parties, disposed of the writ petition without delving into the merits of the case. The court directed the 5th respondent to release the outstanding SGST amount within one month from the date of the judgment. The directive included providing an opportunity of hearing to the petitioner if necessary. The petitioner was granted liberty to seek implementation of the order if the directions were not adhered to. This judgment addressed the delay in crediting refund amounts to the petitioner and specifically focused on the non-payment of the SGST portion. The court's directive aimed to ensure timely release of the outstanding SGST refund, emphasizing adherence to legal procedures and providing recourse in case of non-compliance.
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