9911796707
TMI Blog2021 (4) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... Matter be listed on 20.04.2021. Affidavit in response, if any about the outcome of the exercise be brought latest by 17.04.2021. - W. P. (T) No. 1509 of 2020 - - - Dated:- 6-4-2021 - HON'BLE MR. JUSTICE APARESH KUMAR SINGH And HON'BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY For the Petitioner : M/s N.K. Pasari, Sidhi Jalan, Advocates For the Respondent s : M/s P.A.S. Pati, Ranjana Mukherjee, Advs. (for CGST) : Mr. Piyush Chitresh, A.C. to A.G. ORDER In the context of the relief prayed for in the writ petition, reference may be made to the order dated 21.01.2021, which reads as under: Counter affidavit has been filed by the respondent no.2 to 4 on 30.09.2020. Rejoinder thereto have also been filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, also when enquired from the GST helpdesk, though a ticket was raised, still no details of refund applications (ARN) was obtained. Subsequently, the 6 refund ARNs details were obtained from the petitioner by GSTN vide email dated 25.02.2021. On scrutiny it was found out that the 6 refund applications were filed for refund of ITC on export of goods without payment of tax, which were manually processed by the jurisdictional officer and rejected. However, the amount of inadmissible refund was not re-credited to the ITC ledger of refund claimant as RFD-01 B form which was to be submitted by the jurisdictional officer at that time, was not submitted with complete details of order. Even if in case, there is some error in uploading RFD- 01B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner submits that till date re-credit of the I.T.C. has not been made to its electronic credit ledger though apparently refund claim has been rejected. Considerable court's time has been consumed in trying to unravel the purport of the order at Annexure-5 in the light of the equivocal stand of the respondent State and the reply of the GSTN quoted above. However, because of the ambivalence on the part of the respondent State no concrete answer is yet discernable. If the refund claim has been purportedly rejected and the order of re-credit has also been passed in Form GST PMT 03 (Annexure-6), why has it not been re-credited to the Electronic Credit Ledger of the petitioner? Learned counsel for the respondent State seek ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
