Hlllifecare Ltd. Vs Assistant Commissioner of Central GST & Central Excise
Date: September 10, 2023
Subject Matter
Petitioner to file GST Form DRC-03, an intimation for Voluntary Payment, to get the refund amount.
Summary
The case involves a petitioner who filed a writ petition seeking a refund of the Input Tax Credit. The refund application was initially rejected as being time-barred. The petitioner claims to have availed the Input Tax Credit based on certain processes and seeks the refund mentioned in Exhibit-P5 order. The petitioner alleges that despite being entitled to the refund, it has not been refunded. The respondent argues that the refund cannot be credited to the petitioner's account due to a lack of debit in the Electronic Credit Ledger. The petitioner agrees to file GST Form DRC-03 within two weeks, and if done so, the refund amount will be credited to the petitioner's account. The writ petitions are disposed of with these directions.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
1. These writ petitions have been filed under Article 226 of the Constitution of India seeking following prayers:
a) To call for the records leading to Exhibit-P5 order and quash the same to the extent of rejecting the refund, by issuing a writ of certiorari.
b) To issue a writ of mandamus or any other writ order or direction, directing respondent to refund the amount found eligible in Ext.P5 order, by deducting/debiting the same in Ext.P6 along with applicable interest.
c) Pending hearing and final disposal of this writ petition, this Hon’ble Court may be pleased to 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 Electronic Credit Ledger. The said refund application was rejected by order dated 03.11.2020 in Ext.P1, by the Deputy Commissioner, CGST as being timed barred,.The present writ petitioners had reported the terms of the following process based on which the Input Tax Credit on Input has been availed during the relevant period for which refund was being claimed. The petitioner has filed for refund of Input Tax Credit as mentioned in Ext.P5 order. Despite the said orders, Ext.P5 the petitioner has not being refunded the said amount and for which these writ petitions have been filed.
3. Learned counsel for the petitioner submits that despite the petitioner had been informed is entitled to receive back the Input Tax Credit amount, the petitioner has not been refunded the amount for which the 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 the circumstances, the petitioner is required to file GST Form DRC-03 under the head intimation for Voluntary Payment for the refund amount in order to fetch the transfer amount ordered to be refunded. Learned counsel for the petitioner submits that, the petitioner will file GST Form DRC-03 within a period of two weeks. If the petitioner files necessary GST Form DRC 03 for the sanctioned amount of the refund of the Input Tax Credit, the said amount shall be credited in the account of the petitioner.
4. With the aforesaid directions to the petitioner and respondents, these writ petitions stand finally disposed of.