2021 (8) TMI 1074 - HC - GST

Seeking refund of excess cash balance in the electronic cash ledger along with the applicable interest - applicability of N/N. 13/2017-Central Tax dated 28th June 2017 - HELD THAT - Respondent nos.2 3 states that the Petitioner s refund application is being processed and shall be disposed of by way of a reasoned order in accordance with law within four weeks. The statement made by learned counsel for Respondent nos.2 3 is accepted by this Court and the said Respondents are held bound by the same - Petition disposed off.

Summary

Issues: Petition for refund of excess cash balance in electronic cash ledger under CGST Act and Rules, direction to Respondents for refund and functioning of Common Goods and Services Tax Electronic Portal.

Analysis:
1. The petitioner filed a writ petition seeking a direction for the refund of excess cash balance in the electronic cash ledger, amounting to Rs. 22,37,632, along with applicable interest as per Notification No. 13/2017-Central Tax. The petitioner also sought a direction for the Respondents to act in accordance with Section 54(1) of the CGST Act and Rule 89(1) of the CGST Rules to facilitate the refund process. Additionally, the petitioner requested to ensure the proper functioning of the Common Goods and Services Tax Electronic Portal established under Section 146 of the CGST Act.

2. During the hearing, the counsel for Respondent nos. 2 & 3 requested time to obtain instructions. Subsequently, the counsel informed the court that the petitioner's refund application is under process and will be disposed of within four weeks through a reasoned order in compliance with the law. The court accepted this statement by the Respondents' counsel, holding them bound by it.

3. Consequently, the court disposed of the present writ petition based on the assurance given by the Respondents' counsel. The court clarified that if the petitioner is dissatisfied with the decision of Respondent nos. 2 & 3, they have the liberty to challenge it in accordance with the law. The rights and contentions of all parties involved were left open for further legal recourse.

4. As part of the judgment, the court directed the immediate uploading of the order on the website and also instructed to send a copy of the order to the respective counsels via email for their records and reference in the matter.