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TMI Blog2022 (9) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... preferably within a period of six [06] weeks from the date of receipt of the Order. No order as to costs. - W.P. No. 16262 of 2022 W.P. No. 16278 of 2022 AND W.P. No. 17958 of 2022 - - - Dated:- 9-9-2022 - HON BLE SRI JUSTICE C. PRAVEEN KUMAR AND HON BLE SRI JUSTICE A.V. RAVINDRA BABU Petitioner and Advocate : Karthik Ramana Puttamreddy Respondent and Advocate : GP For Commercial Tax Common Order: (Per Hon ble Sri Justice C. Praveen Kumar) 1. Since the issue involved in these Writ Petitions being one and the same, they are heard together and disposed of by this Common Order. W.P. No. 17958 of 2022 is taken as a lead petition in deciding the issues involved. 2. The present Writ Petition is filed assailing the Endo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .02.2020, proposing to reject the application for refund, on the ground that the Petitioner has not filed relevant documents, in terms of Section 54(3)(4) of SGST Act. The Petitioner was given time to file reply till 20.02.2020. But, however, the Petitioner failed to submit his explanation. Inspite of the same, the first Respondent issued a Refund Sanction Order in GST RFD-06, dated 19.03.2020, for all the three [03] applications. These amounts were to be credited to the bank account specified in the application of the Petitioner. The Order also categorically states that, the application is rejected for an amount of Rupees Zero . iv. Believing that the applications made by the Petitioner were allowed and as the amount was not being cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat, the endorsement is silent with regard to the provisions of law under which it is passed. He further submits that, in the applications filed by the Petitioner seeking implementation of the order, the first Respondent issued the endorsement setting aside the earlier order, which virtually amounts to reviewing the Order, and such a request was never made by the Petitioner. He further submits that the Order in Form-GST-RFD-06 clearly indicate that against the column reason for refund , it has been specifically mentioned that refund of excess balance in Electronic Cash Ledger , and also the concluding portion of the Order clearly describe an amount of Rs.85,14,656/- being sanctioned under Sub-section 5 of Section 54 of the Act. He further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be noted here that, the said endorsement does not reflect any provision of law under which it has been made or passed. It has simply overturned the earlier order, on the ground that due to some technical glitches in the website/portal, the request for refund amount of Rs.85,14,656/- is reflected in Statement No. 4. Further, as stated above, this endorsement has no statutory force, as it does not reflect the provision of law under which the said endorsement came to be issued. Since, the impugned endorsement came to be made without any statutory basis and as it came to be passed in an application made by the Petitioner seeking refund in view of the earlier order passed, the said endorsement is liable to be set-aside, as bad in law and, acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 54(3)(4) of SGST Act, for want of documents. 9. Further, no notice was given to the Petitioner prior to passing of the Order rejecting the request made. On the other hand, the Order, dated 28.05.2022, came to be passed basing on the representation made by the Petitioner. Therefore, the issue as to whether the request of the Petitioner was accepted or not is not clear from the available record. 10. At this stage, learned Senior Counsel appearing for the Petitioner would contend that, the provisions of Section 54(3)(4) of SGST Act, do not apply to the case on hand, as it relates to excess input credit and that the case of the Petitioner falls under Section 54(1) of Act. He further submits that, if the matter is remanded back now ..... X X X X Extracts X X X X X X X X Extracts X X X X
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