9911796707
TMI Blog2021 (8) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner only on 08.04.2021 and filed affidavit to this effect. This Court finds that although the Form GST PMT-03 were issued by the respondents as back as on 28.06.2018 but there is no worthwhile explanation from the side of the respondents as to why the credit was not made immediately thereafter. The contention of the learned counsels for the respondents that the petitioner should have filed his grievance in Form GST PMT-04 after issuance of Form GST PMT-03 is devoid of any merits in view of the fact that no such stand has been taken by the respondents in the counter affidavit. This Court also finds that the cause of action for claiming interest on the amount credited has arisen only upon the credit having been made on 08.04.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nthly return or direct the respondents to grant re-credit immediately in the petitioner s electronic ledger. 4. From the records of the case, it appears that the order for re-credit of the amount to cash or credit ledger in statutory Form GST PMT-03 under Rule 86(4) and 87(11) of the CGST Rules were duly issued by the respondents as back as on 28.06.2018 for the period August 2017 to January 2018 (Annexure-6) and during the pendency of this writ petition the amount has been credited in the electronic credit ledger of the petitioner vide process no.263 dated 08.04.2021. 5. The surviving grievance of the petitioner is that though the amount has been credited on 08.04.2021 but the statutory interest accruing on the same has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts as to whether there is any explanation for not crediting the amount immediately after the issuance of Forms GST PMT-03 all dated 28.06.2018. Learned counsels for the respondents, after going through the counter affidavits filed in this case have submitted that no explanation as such has been given. However, he submits that if an application for interest is filed by the petitioner, the same will be considered in accordance with law. 9. After hearing learned counsel for the parties and considering the facts and circumstances of the case, this Court finds that an elaborate order dated 06.04.2021 was passed by this Court in which the affidavit of GSTN dated 12.03.2021 was also considered and para-6 and 7 of the same has also been quoted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that no such stand has been taken by the respondents in the counter affidavit. This Court also finds that the cause of action for claiming interest on the amount credited has arisen only upon the credit having been made on 08.04.2021 without any interest. This Court also finds that it is too late for the respondents to take a stand during the arguments that the petitioner ought of have filed statutory Form GST PMT-04 for redressal of its grievances. This court is of the considered view that the petitioner cannot be made to suffer on account of laches on the part of the respondents. 12. Considering the aforesaid facts and circumstances, this Court disposes of the present writ petition enabling the petitioner to file appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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