2026 (4) TMI 1341

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....esent writ petition has been filed, inter alia, seeking directions to the respondent department for issuance of PMT-03 and re-crediting of Input Tax Credit (hereinafter, "ITC) to the tune of Rs. 4,37,51,638/-. 2. The brief facts of the case are that petitioner filed refund claim of ITC for the periods, August, 2017, September, 2017 and October, 2017, on 19.01.2018 on the common portal. On 23.05.2020, Respondent no. 5 issued 3 show-cause notices rejecting the refund claim. 2.1 The petitioner did not prefer an appeal against the rejection order rather informed Respondent no. 5 vide letter dated 26.10.2020, to re-credit the amount of refund claims rejected in its electronic credit ledger. However, the functionality to re-credit the amoun....

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....nical limitations cannot override substantive legal rights, particularly when the respondents themselves acknowledge the petitioner's entitlement. 3.2 It is further argued that the failure to re-credit the ITC has resulted in unlawful deprivation of the petitioner's property, in violation of Article 300A of the Constitution. The ITC, being a vested right, cannot be withheld merely due to systemic inefficiencies. Reliance is placed on judicial precedents, including Pacific Industries Ltd. v. Union of India [2022 (61) G.S.T.L. 592 (Raj.)] and Garden Silk Mills Limited v. Union of India [2019 (24) G.S.T.L. 724 (Guj.)] to contend that in cases where the portal does not support statutory compliance, relief must be granted either through appro....

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....ed that they would not prefer any further appeal in this matter in future also. 5. In the matter, it has been observed that claimant has filed refund claims under "any other category" by debiting the ITC of Rs.10,26,788/- Rs. 26283226/- and Rs.16441624 through DRC03 suo-moto from Electronic credit ledger. ITC debited by the claimant through DRC-03 in respect of refund claimed under "any other category", cannot be re-credited to the claimant in Electronic credit ledger in case of rejection of refund claim as there is no option available on common portal. Further, GST portal does not have any kind of functionality vide which refund sanctioning authority can re-credit the ITC debited through DRC03 in the refunds of "any other category....