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2021 (2) TMI 766 - HC - GST


Issues:
1. Blocking of E-Way Bill (EWB) generation facility for failure to file GSTR 3B returns.
2. Entitlement to refund under the new Industrial Policy resolution and its impact on GST returns.

Analysis:
1. The petitioner's E-Way Bill generation facility was threatened to be blocked by the GST Department for failing to file GSTR 3B returns for two consecutive financial years. The petitioner argued that they were entitled to a substantial refund under the new Industrial Policy resolution, which had not been refunded to them, leading to their default in filing GST returns. However, the court found this argument unconvincing, stating that entitlement to a refund does not absolve the petitioner from fulfilling their tax obligations. The court directed the Principal Commissioner, GST, to examine the petitioner's refund claim and pass a reasoned order within ten days, allowing the petitioner to submit a representation justifying their refund claim.

2. The court emphasized that the petitioner must submit the representation to the Principal Commissioner within three days, failing which the interim order preventing the blocking of the EWB Portal would be lifted. The judgment solely focused on the refund claim issue and directed the Principal Commissioner to decide on the petitioner's entitlement to the refund promptly. The court clarified that no other aspect of the case was being decided, and the writ petition was disposed of based on the requirement for the Principal Commissioner to adjudicate on the refund claim promptly.

 

 

 

 

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