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2021 (8) TMI 879 - JHARKHAND HIGH COURTRefund of input tax credit along with Interest - petitioner seeking to take re-credit of aforesaid amount in their electronic credit ledger at the time of filing monthly return or direct the respondents to grant re-credit immediately in the petitioner’s electronic ledger - HELD THAT:- Pursuant to the interim order dated 06.04.2021, the respondent no. 4 credited the principal amount in the electronic credit ledger of the petitioner only on 08.04.2021 and filed affidavit to this effect. This Court finds that although the Form GST PMT-03 were issued by the respondents as back as on 28.06.2018 but there is no worthwhile explanation from the side of the respondents as to why the credit was not made immediately thereafter. The contention of the learned counsels for the respondents that the petitioner should have filed his grievance in Form GST PMT-04 after issuance of Form GST PMT-03 is devoid of any merits in view of the fact that no such stand has been taken by the respondents in the counter affidavit. This Court also finds that the cause of action for claiming interest on the amount credited has arisen only upon the credit having been made on 08.04.2021 without any interest. This Court disposes of the present writ petition enabling the petitioner to file appropriate petition before the respondent no.4 for the purposes of lodging a claim of statutory interest for the period from issuance of Form GST PMT-03(annexure-6) till its credit vide order dated 08.04.2021 - Petition disposed off.
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