Taxpayer Ordered to File Manual ITC Refund Application, Authorities Mandated to Review and Respond Within Specified Timeframe

HC directed petitioner to submit manual application for ITC refund to fourth respondent within two weeks. Fourth respondent must review and issue orders within eight weeks based on merit and legal compliance. Writ Petition disposed of without costs, providing clear procedural pathway for resolving tax credit refund request.

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Issues:
Seeking refund of excess ITC amount for January to March 2018.

Analysis:
The petitioner filed a Writ Petition requesting a Mandamus to direct the respondents to refund the eligible excess ITC amount for the specified period. The petitioner had initially applied for the refund with the third respondent, who directed them to approach the fourth respondent. However, as the jurisdiction of the fourth respondent only covered the period from 2019, the petitioner was redirected back to the third respondent. Subsequently, the petitioner submitted a manual application to the third respondent, but no action was taken, leading to the filing of the present Writ Petition.

Analysis:
The Special Government Pleader for the respondents expressed willingness to consider the petitioner's request if a manual application with supporting documents is submitted to the fourth respondent. In light of this statement, the Court directed the petitioner to provide a manual application to the fourth respondent within two weeks, along with the necessary supporting documents. The fourth respondent was instructed to review the petitioner's request and issue appropriate orders based on merit and in compliance with the law within eight weeks from the submission of the manual application.

Analysis:
Consequently, the Court disposed of the Writ Petition, providing clear directions for the petitioner to follow in order to seek a refund of the excess ITC amount for the specified period. No costs were awarded in this matter.

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