Afflatus International vs. Union Of INDIA & Others
Held
The Court disposed of the writ petition by directing Respondent No. 3 to decide on the petitioner's representation dated August 30, 2018, and the subsequent reminders. This decision is to be made in accordance with the law, after providing the petitioner an opportunity of being heard, and by passing a speaking order. The Court further directed that if the petitioner is found entitled to the refund amount, it should be released within one month thereafter. The Court explicitly stated that it was not expressing any opinion on the merits of the case. The issue of interest on the refund was not expressly decided but was implicitly covered by the direction to release the refund if found entitled.
Facts
The petitioner, Afflatus International, engaged in exporting garments, filed its GST returns (Form 3B) for October to December 2017 and January 2018. Subsequently, it applied for refunds for these periods using Form RFD-01A. Respondent No. 3 issued Form GST-PMT-03, accepting the claim for re-credit of Input Tax Credit (ITC) for these months. However, by separate orders dated May 3, 2018, Respondent No. 3 rejected the petitioner's refund claims for the same periods. The petitioner then made a representation on August 30, 2018, to Respondent No. 2 for re-credit of ITC, followed by several reminders, but received no response. Consequently, the petitioner filed a writ petition seeking a mandamus to release its refund along with interest.
Key Issues
1. Whether the Court should direct Respondent No. 3 to decide on the petitioner's representation dated August 30, 2018, and subsequent reminders, in accordance with law, after affording an opportunity of hearing to the petitioner? Petitioner's Contention: The petitioner argued that despite submitting a representation and reminders to the respondents seeking action on its refund claims, no decision has been taken. They seek a direction from the Court for the respondents to address their pending representation. Revenue's Contention: The judgment does not record any specific arguments or contentions from the respondents (Union of India and others).
Sections Cited
None explicitly mentioned in the provided text.
AI-generated summary — verify with the full judgment below
CWP-28035-2018 -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-28035-2018 Date of Decision: 19.11.2018 Afflatus International ...Petitioner Versus Union of India and others ...Respondents CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL. PRESENT: Mr. Rajesh Mahna, Advocate, Mr. Umesh Sarwal, Advocate and Mr. Ramanand Roy, Advocate for the petitioner. AJAY KUMAR MITTAL, J.
In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ of mandamus directing the respondents to release its refund along with interest.
The petitioner is engaged in the business of export of garments and is having GSTN No.06AAGFA0878E1ZO. The petitioner filed its return (Annexure P-1 Colly) for the months of October to December, 2017 and January, 2018 in Form 3B before respondent No.
The petitioner moved applications in Form RFD-01A (Annexures P-2 to P-5 respectively) for refund for the months of October to December, 2017 and January, 2018. Respondent No.3 issued Forms GST-PMT-03 dated 3.5.2018 (Annexures P- 6 to P-9 respectively) accepting the claim for re-credit for the afo
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