2025 (6) TMI 1655 - HC - GST

Wrongful availment of IGST - territorial jurisdiction - it is the case of the petitioner that IGST which was to be availed in Tamil Nadu Unit was wrongly availed in Telegana and was also reversed in Telegana - HELD THAT - Prima facie the petitioner has made out a case for the relief for which the petitioner seeks for before the respondents. Considering the same there shall be a direction to the respondent to consider the representation of the petitioner dated 06.01.2025 and pass appropriate orders on merits and in accordance with law within a period of two months from the date of receipt of a copy of this order. It is needless to state that the petitioner shall be heard before any adverse orders are proposed to be passed. Petition disposed off.

Summary

The Madras High Court, through Justice C. Saravanan, addressed a writ petition seeking a Mandamus directing the respondent to consider the petitioner's representation dated 06.01.2025. The petitioner, operating units in Tamil Nadu and Telangana, claimed that IGST credit of Rs. 69,84,901/- was mistakenly availed in Telangana instead of Tamil Nadu following a branch transfer, and although reversed in Telangana via Form GST DRC 03, the credit was not allowed in Tamil Nadu. The petitioner requested either credit allowance in Tamil Nadu or a refund of the amount.The Court noted the petitioner's representation remained unaddressed and directed the respondent to consider and dispose of the representation "on merits and in accordance with law" within two months from receipt of the order, ensuring the petitioner is heard before any adverse order. The Court held that prima facie, the petitioner had made out a case for relief and disposed of the writ petition accordingly, imposing no costs.