9911796707
TMI Blog2023 (9) TMI 1655X X X X Extracts X X X X X X X X Extracts X X X X ..... be credited due to the absence of a debit in the Electronic Credit Ledger - petitioner s counsel indicated the need to file GST Form DRC-03 for voluntary payment to facilitate the refund transfer - HELD THAT:- The petitioner are directed to file the necessary form within two weeks, after which the refund amount would be credited to the petitioner s account. The writ petitions were thus disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... direct the respondent to provisionally refund the amounts found eligible in Ext.P5 order. d) Issue such other and further reliefs as this Hon'ble Court may deem fit and proper in the interest of justice. 2. The petitioner had originally filed an application dated 29.08.2020 for refund of the Input Tax Credit. Upon such application the requisite equal amount was automatically debited from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present writ petition has been filed. Learned counsel for the respondent submits that as per the system, since the debit from the Electronic Credit Ledger for the transfer to the petitioner's bank account even if refund is sanctioned for want of debit in the Electronic Credit Ledger, the amount cannot be credited to the account of the petitioner. Learned counsel for the petitioner submits that in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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