HC allows manual application for Claim for Refund of Eligible excess ITC

Tvl. Ramana Textiles Private Limited Vs Commissioner of State GST and Commercial Taxes (Madras High Court)

The present Writ Petition has been filed seeking for a writ of Mandamus to direct the respondents to refund the eligible excess ITC amount for the month of January to March 2018, based on the petitioner’s application dated 13.02.2019 in accordance with law within the time frame.

2. The learned Counsel appearing for the petitioner would submit that originally he had made an application for refund the eligible ITC amount before the third respondent and the same was rejected directing the petitioner to approach the jurisdictional officer viz., 4^th respondent herein. The petitioner had approached the 4^th respondent. Since the refund was for the period of the year 2018 and the jurisdiction in respect of the fourth respondent came only from 2019, the 4^th respondent directed the petitioner to approach the third respondent. Thereafter, the petitioner had approached the third respondent by way of manual application, dated 21.10.2021. The third respondent by its communication dated 15.12.2021, had requested the second respondent herein seeking recommendation/advise as regards to consider the application of the petitioner. Thereafter, no action has been taken. Hence, the petitioner approached this Court by way of this instant Writ Petition.

3. Mr.D.Gandhiraj, learned Special Government Pleader appearing for the respondents would submit that they are willing to consider the request of the petitioner provided the petitioner makes manual application along with the supporting documents to the fourth respondent

4. Considering the statement made by the learned Special Government Pleader, this Court directs the petitioner to give a manual application to the fourth respondent along with supporting documents within a period of two weeks from today. The fourth respondent is directed to consider the request of the petitioner and pass appropriate orders on merits and in accordance with law within a period of eight (8) weeks thereafter.

5. With the above said directions, this Writ Petition is disposed of. No costs.