2019 (3) TMI 754

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.... ORDER AJAY KUMAR MITTAL, J. 1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ of mandamus directing the respondents to refund the excess Input Tax Credit (ITC) of Rs. 3,51,03,950/- for which the online applications RFD-01A dated 3.9.2018 and 12.9.2018 (Annexures P-5 to P-7, respectively) for the months of Ju....

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.... adjustment of output tax liability, it had an excess of Rs. 15,97,047/-. Since the petitioner was eligible for refund of ITC, it applied vide online applications in RFD-01A on 3.9.2018 and 12.9.2018 (Annexures P-5 to P-7, respectively) for the months of July, 2017 to September, 2017 as is discernible from the ARN receipts dated 3.9.2018 and 12.9.2018 (Annexures P-8 to P-10, respectively). Subsequ....

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....pectively), the petitioner submitted documents for GST refund. However, the petitioner has received three deficiency memos dated 12.11.2018 (Annexure P-18 to P-20, respectively) from respondent No.4 with a direction to appear and submit the documents. In response thereto, the petitioner appeared and submitted documents, but no response has been received till date. Hence, the present writ petition.....