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Issues: Whether the petitioner was entitled to a direction for consideration of the claim for refund of the alleged excess GST amount arising from the transition from VAT to GST, and for a consequential refund, if found due.
Analysis: The petition sought mandamus for payment of the differential GST amount and a policy/circular to address similar claims. The petitioner stated that excess amounts had been paid during the change in tax regime and that earlier representations had not been considered. The Court disposed of the writ petition in terms of earlier coordinate bench orders and granted liberty to submit a detailed representation with supporting particulars to respondent No. 4. Upon such representation, respondent No. 4 was directed to consider the claim and refund any amount found due within eight weeks.
Conclusion: The petitioner obtained a limited relief of consideration of the refund claim, with a consequential direction to refund any amount due, if found payable.
Final Conclusion: The writ petition was disposed of with a direction for fresh consideration of the petitioner's refund claim by respondent No. 4 and consequential payment, if any amount was found due.
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