2019 (3) TMI 754

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.... 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 July, August and September, 2017 and sub....

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....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). Subsequent to the filing of the online applicat....

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....uments 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. 3. Learned counsel for the petitioner ....