2021 (8) TMI 879

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....Kr. Pasari along with Ms. Sidhi Jalan learned counsel appearing on behalf of the petitioner. 2. Heard Mr. P.A.S. Pati and Mr. Piyush Chitresh, learned counsels appearing on behalf of the respondents. 3. The present writ application was, interalia, filed challenging the refund rejection order for refund of input tax credit for the period August 2017 to January 2018 and for a mandamus seeking direction upon the respondents to grant the refund of Rs. 23,18,219/- for the month of August 2017 to January 2018 along with the interest till the time the amount is refunded. An alternative relief was also prayed seeking a direction upon the respondents to allow the petitioner to take re-credit of aforesaid amount in their electronic credit ledge....

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....s writ petition and pursuant thereto the concerned respondent has credited the principal amount only on 08.04.2021. He also submits that an order may be passed directing the respondent to credit the statutory interest as per the provisions of JGST Act. 7. Learned counsel appearing on behalf of the respondents, on the other hand, has submitted that the Form GST PMT-03 was issued as back as on 28.06.2018 and if the petitioner had any grievance, then he ought to have raise further grievance in Form GST PMT-04. Learned counsel submits that the credit having been made on 08.04.2021 the petitioner may raise his grievance in connection with the statutory interest. 8. During the course of hearing, a specific query was put to learned counsel f....

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.... response, if any, about the outcome of the exercise was directed to be brought latest by 17.04. 2021. 10. Pursuant to the aforesaid order dated 06.04.2021, the respondent no. 4 credited the principal amount in the electronic credit ledger of the petitioner only on 08.04.2021 and filed affidavit to this effect. 11. This Court finds that although the Form GST PMT-03 were issued by the respondents as back as on 28.06.2018 but there is no worthwhile explanation from the side of the respondents as to why the credit was not made immediately thereafter. The contention of the learned counsels for the respondents that the petitioner should have filed his grievance in Form GST PMT-04 after issuance of Form GST PMT-03 is devoid of any merits in....