2025 (3) TMI 106

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....aya Jagannath Mishra, Mr. Keshav Garg, & Mr. Abhinav Sharde, Advs. For the Respondents Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Advs. ORDER PER 1. This writ petition has been preferred seeking the following reliefs:- "a) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents, directing the respondents to grant refund of Rs.....

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....tracted hereinbelow:- "15. The contents of Paragraph 13 are incorrect, denied and summarily refuted as the admitted demand amounts are wrongly mentioned by the Petitioner. The correct amount of admitted demand as per the reply submitted by the Petitioner as given as under:" Month Admitted amount as per records November, 2017 48,036/- December, 2017 70,789/- January, 2....

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....ndersigned on 04.04.2019 at 13:35 Hrs. If failed to furnish a reply with the stipulated date or fail to appear for personal hearing on he appointed date & time, the case will be decided on the basis of available records & on merits" (b) As per the statutory provisions under CGST Act, 2017, the admissible amount of refund claimed pertains to those Input Tax Credit (ITC) claimed invo ices a....

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....s claimed. The GSTR-2A is an auto-populated document that is available on GST Portal and is accessible to both assessing officer and the Petitioner and is the only way to validate the applied refund claim. Therefore, the second ground of rejection of claim which was mismatch of invoices on the basis of GSTR-2A was available to the Petitioner and that fact cannot be denied. Moreover, even during th....