2023 (6) TMI 625 - HC - GST

Refund of eligible excess ITC amount - refund was for the period of the year 2018 and the jurisdiction in respect of the fourth respondent came only from 2019, the 4th respondent directed the petitioner to approach the third respondent - HELD THAT - This Court directs the petitioner to give a manual application to the fourth respondent along with supporting documents within a period of two weeks from today. The fourth respondent is directed to consider the request of the petitioner and pass appropriate orders on merits and in accordance with law within a period of eight (8) weeks thereafter. This Writ Petition is disposed of.

Summary

Issues:
Seeking refund of excess ITC amount for January to March 2018.

Analysis:
The petitioner filed a Writ Petition requesting a Mandamus to direct the respondents to refund the eligible excess ITC amount for the specified period. The petitioner had initially applied for the refund with the third respondent, who directed them to approach the fourth respondent. However, as the jurisdiction of the fourth respondent only covered the period from 2019, the petitioner was redirected back to the third respondent. Subsequently, the petitioner submitted a manual application to the third respondent, but no action was taken, leading to the filing of the present Writ Petition.

Analysis:
The Special Government Pleader for the respondents expressed willingness to consider the petitioner's request if a manual application with supporting documents is submitted to the fourth respondent. In light of this statement, the Court directed the petitioner to provide a manual application to the fourth respondent within two weeks, along with the necessary supporting documents. The fourth respondent was instructed to review the petitioner's request and issue appropriate orders based on merit and in compliance with the law within eight weeks from the submission of the manual application.

Analysis:
Consequently, the Court disposed of the Writ Petition, providing clear directions for the petitioner to follow in order to seek a refund of the excess ITC amount for the specified period. No costs were awarded in this matter.