9911796707
TMI Blog2022 (4) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, direction or order and be pleased to : (a) direct the Respondent authorities, more particularly the Respondent No.2, to re-credit / restore the ITC of Rs. 1,39,49,810/- in the electronic credit ledger along with interest; (b) pending the admission, hearing and final disposal of this petition, direct the Respondent authorities, more particularly the Respondent No.2, to re-credit/ restore the ITC of Rs. 1,39,49,810/- in the electronic credit ledger along with interest; (c) any other and further relief deemed just and proper be granted in the interest of justice; (d) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the IGST paid at the time of exports. Upon realizing this inadvertent mistake, the writ-applicant voluntarily paid the requisite IGST along with the interest to the department for the period in question and filed the statutory forms GST DRC- 03 on 13.08.2020 for the period in question. The aforesaid fact was also brought to the notice of the GST Department vide letter dated 13.08.2020. The details of the IGST and the interest paid by the writ-applicant for the period in question are as follows: Financial Year IGST Interest 2017-18 Rs. 9,23,702/- Rs. 3,67,608/- 2018-19 Rs. 72,48,590/- Rs. 21,30,594/- 2019-20 Rs. 44,24,930/- Rs. 5,75,390/- 2020-21 Rs. 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-rule (9) of rule 10 has been inserted, the writ- applicant exported its finished goods produced from raw-material imported under the advance license on payment of the IGST by utilizing the accumulated ITC; (e) The writ-applicant realized that it cannot utilize the ITC for payment of the IGST on export of the goods produced from raw-material imported under the advance license in view of sub-rule 10 of rule 96 of the CGST Rules. Hence, the writ- applicant voluntarily paid an aggregate IGST of Rs. 1,39,49,810/- with interest of Rs. 30,87,551/- by filing the statutory Form GST DRC - 03 for the period in question. The working of the aforesaid IGST and interest thereon was also furnished; (f) Thus, the amount of refund of the IGST receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st, the corresponding ITC (which was initially utilized for payment of such IGST on exports) must be recredited/restored in the electronic credit ledger with interest; (b) Despite the repeated oral as well as written representations by the writ-applicant, the ITC is not being re-credited/ restored on the count that there is no such mechanism whereby the ITC can be recredited/restored upon voluntary payment of the IGST; (c) An honest taxpayer like the writ-applicant must not suffer owing to lack of appropriate mechanism; (d) The action of the respondent in not recrediting/restoring the ITC in question is also not at all in consonance with Article 265 as well as Article 300-A of the Constitution of India, 1950; SUBMISSIONS ON BEHAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw-material without payment of import duty under the advance license shall not be eligible for utilizing accumulated ITC for payment of IGST on exports of goods or services. 8. On the case on hand, the writ-applicant is importing raw- material under the advance license without payment of the import duty. The finished goods produced using the raw-material so imported have been exported by the writ-applicant. The writ- applicant opted for the second route, i.e. payment of IGST on exports, and thereafter claimed refund of such IGST on exports instead of opting for the first route, i.e. exports under the Letter of Undertaking. However, inadvertently, the writ-applicant utilized the ITC for payment of the IGST on exports (instead of paying the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... must be restored. It cannot be that for the purpose of repayment, there was an error, and for the purpose of restoration of the ITC, there was no error. There is no question of any refund of the ITC at all. The question is one of restoration of the ITC in the electronic credit ledger and not a refund thereof. Hence, any reference to sub-rule (10) of rule 96 of the CGST Rules is completely misconceived and not tenable. 10. In such circumstances, We direct the respondent authorities to re-credit/restore the ITC to the tune of Rs. 1,39,49,810/- in the electronic tax ledger of the writ- applicant. 11. As regards the submissions of Mr.Sharma that the writ- applicant is not entitled to any refund, we make it clear that we have not gone into the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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