2024 (1) TMI 812

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....g Counsel, appears for Respondent Nos. 1, 2 and 3, and Ms Asha Desai, Senior Standing Counsel, appears for Respondent Nos. 4 and 5. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned Counsel for the parties. 3. The Petitioner seeks a writ of mandamus to the Respondents to forthwith process the undisputed IGST refund claims made by the Petitioner and to release the amount of Rs.5,14,22,051/- (Rupees Five Crores Fourteen Lakhs Twenty-Two Thousand & Fifty-One) in the Petitioner's bank account. In response, it was submitted that there was an alert reflected in the automated system that processes the claims for such refunds. It was pointed out that the refunds of IGST were not processed due t....

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....rred to in paragraph 8 above must respond to the communication dated 17.10.2023 at the earliest. The authorities must respond within fifteen days from today so that if the IGST refunds are indeed due to the petitioner, they are not unreasonably withheld or their payment is not unduly delayed. 4. Respondent No. 5 must immediately forward an authenticated copy of today's order to the authorities referred to in paragraph 8 of the affidavit. The authorities must take cognizance of this order and clarify their position within fifteen days. Ultimately, if refunds are indeed due, the same cannot be withheld or delayed simply because the correspondence in this regard is not promptly addressed or answered. 5. Ms Desai is granted leave to file a ....

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.... being lifted was not altogether accurate. He states that based upon the lifting of the alert by the 4th Respondent, an amount of approximately Rs.4 crores towards IGST refunds was credited to the Petitioner's bank account. However, balance refunds of above Rs.90,21,320/- remain. Further, he points out the online status concerning the Petitioner (on page 97 of the paper book) to submit that the alert continues to be reflected despite the statement made and recorded. 8. Ms Desai explains that the statement made by her and recorded by us in our order dated 12.12.2023 was based on the instructions imparted to her by the incumbent officer then holding the position of the 5th Respondent. She says that the said officer has since been transferred....

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....y want the alert to continue against the Petitioner. This was in response to the query whether they wanted the alert to continue. Instead, they have left the matter to the Customs Department to take the necessary decision. In other words, even the State GST officials have stated that they are not directly concerned with this issue of IGST refund because, primarily, that is a matter between the Central GST officials, the Customs officials and the 5th Respondent. Based upon this communication, in all probabilities, the earlier incumbent holding the position of the 5th Respondent gave instructions to the learned Senior Standing Counsel about lifting the alert against the Petitioner. This is the statement which was made and recorded in our orde....