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2019 (11) TMI 992 - HC - GSTRefund the input tax credit lying in the petitioner's erstwhile VAT account and CENVAT account respectively - petitioner has been declared as a non-performing asset by the Canara Bank - HELD THAT:- Perusal of the facts and circumstances and the prayers sought for in these writ petitions would show that the petitioner seeks for refund of Input Tax Credit lying in the petitioner's erstwhile VAT account as well as CENVAT account. However, it is seen that the petitioner has filed these writ petitions straightaway without making any demand to that effect by way of refund claim before the concerned authorities. Needless to say that mandamus cannot be sought for without making any demand before appropriate authorities. I do not think that the petitioner can apprehend so and file the writ petitions seeking mandamus straighaway without making any demand before the concerned authorities. Unless the demand is made and it is not considered, the petitioner is not entitled to approach this Court and seek for such relief. This Writ Petition is disposed of, by granting liberty to the petitioner to make such demand before the concerned authorities. If any such demand is made, the same shall be considered and appropriate orders shall be passed on merits and in accordance with law.
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