HC directed Competent Authority to decide applications for refund of unutilized ITC within a period of six weeks
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Case Details: Medical Bureau v. Commissioner of Central Goods and Service Tax Delhi North - [2021] 133 taxmann.com 391 (Delhi)
Judiciary and Counsel Details
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- Manmohan and Navin Chawla, JJ.
- Rajesh Mahna, Ruchir Bhatia, Ramanand Roy, Ms. Archana Wadhwa, Mayank Kouts, Shiva Narang and Akshay Bhatia, Advs. for the Petitioner.
- Harpreet Singh, Sr. Standing Counsel and Ms. Suhani Mathur, Adv. for the Respondent.
Facts of the Case
The petitioner was engaged in the business of purchase and exports of pharmaceutical products. The writ petition was filed seeking direction to the department to refund the amount of Rs. 1,35,30,255/-, being unutilized input tax credit for the months of October 2017 to July 2018 along with interest thereon. It submitted that the applications for refund of unutilized input tax credit were not disposed of for over 3 years.
High Court Held
The Honorable High Court observed that the petitioner ought to have been allowed 90% of the refund on Provisional basis and the remaining amount within sixty days as per section 54 sub-sections (6) and (7) of the CGST Act. The petitioner has made available all the details for processing of refund to the department and hence, there would be no reason or ground whatsoever for the department to sit over the refund of the petitioner and deny the same. Therefore, the Court directed the original Adjudicating Authority to decide the said refund applications within a period of six weeks in accordance with law.
Case Review
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- Medical Bureau v. Commissioner of CGST [WP (C) No. 3917 of 2020, dated 10-11-2020] (para 9) followed.
List of Cases Referred to
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- Medical Bureau v. Commissioner of CGST [WP (C) No. 3917 of 2020, dated 10-11-2020] (para 9).
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