HC Directed Dept. to Consider Assessee’s Representation Regarding Refund Claim Problems Because of Faulty GSTN Portal
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Case Details: Dharmdeep Commodities (P.) Ltd. v. State of Gujarat - [2024] 158 taxmann.com 438 (Gujarat)
Judiciary and Counsel Details
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- Bhargav D. Karia & Niral R. Mehta, JJ.
- Uchit N Sheth for the Petitioner.
- PY Divyeshvar for the Respondent.
Facts of the Case
The petitioner was a registered dealer and it filed application of refund for the months of December 2017 and January 2018. The refund was denied due to technical problems in the GSTN portal. It filed a writ petition before the Gujarat High Court contending that the refund application for the month of December 2017 and January 2018 was denied due to technical problems in the GSTN portal.
High Court Held
The Honorable High Court noted that the petitioner was entitled to the refund for the month of November 2017, however, the portal had taken the outstanding balance in the Electronic Credit Ledger as on February 2018 when the petitioner filed refund application. The facility for re-credit of the excess amount was not available on the portal at the relevant time and was made available only in the year 2019.
However, the refund application for December 2017 and January 2018 was considered for lower amount as the sufficient balance in the Electronic Credit Ledger was already utilized by the portal while considering the refund application for November 2017. Therefore, the Court directed the department to consider representation of the petitioner and submit findings and conclusion before the Court.
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