M/S. Rithwik Projects Private Limited vs. The Union Of INDIA
Held
The Court directed the Commercial Tax Department (Respondent No. 4) to consider the petitioner's letter dated 01.02.2022 seeking a refund of the erroneously paid amount. This consideration should be done in accordance with the law and as early as possible.
Facts
The petitioner company inadvertently uploaded GST payments totaling Rs. 1,90,14,176/- to the credit of Rail Vikas Nigam Limited instead of M/s SEW Infrastructure Limited. The petitioner sought a refund or credit note for this amount.
Key Issues
Whether the Commercial Tax Department should consider the petitioner's request for a refund of GST paid erroneously due to a clerical mistake.
Sections Cited
GST Act, 2017
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE B.SYAMSUNDER
I.A.NOs.2 & 3 of 2022 IN/AND WRIT PETITION No.9347 of 2022
COMMON ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
Heard Sri M.Siva Kumar, learned counsel for the petitioner, Sri N.Harinath, learned Assistant Solicitor General appearing for respondent No.1, Sri M.Ravindra Nath Reddy, learned counsel appearing for respondent Nos.2 and 3, Sri Y.N.Vivekananda, learned Government Pleader for Commercial Tax appearing for respondent No.4 and Sri Balaji Medamalli, learned counsel for respondent No.5. 2. The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-
“…… to issue any order, writ or direction more particularly one in the nature of Writ of Mandamus declaring the action of the respondent Nos.2 and 3 in withholding Rs.1,90,14,176/- which was wrongly and inadvertently uploaded by the petitioner company to the credit of Rail Vikas Nigam Limited, Chennai vide Invoice No.RVNL/44/17-18, dated 18.08.2017 and Invoice No.RVNL/44/17-18, dated 18.08.2017 (30%) for Rs.1,40,
The judgment continues below.
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