M/S R.M. Exports vs. State Of Punjab And Others
Held
The Court disposed of the writ petition by directing respondent No.3 to take a decision on the refund applications dated 25.04.2017, along with the reminder dated 26.10.2017, in accordance with the law. This decision was to be made by passing a speaking order after affording an opportunity of hearing to the petitioner within one month from the date of receiving the certified copy of the order. Furthermore, if the petitioner was found entitled to the refund, it was to be released within the subsequent month, in accordance with the law. The Court did not express any opinion on the merits of the case.
Facts
The petitioner, M/s R.M. Exports, Jalandhar, filed a writ petition seeking a mandamus to direct the respondents to release its refund along with interest. The petitioner, registered under the Punjab Value Added Tax Act, 2005, claimed excess Input Tax Credit for the quarters ending 31.09.2016 and 31.12.2016. It applied for a refund of ₹30,41,701/- for the period 1.07.2016 to 30.09.2016 and ₹28,92,481/- for the period 1.10.2016 to 31.12.2016 on 25.04.2017 to respondent No.3. Despite a reminder sent on 26.10.2017, no action was taken by respondent No.3. The petitioner contended that no response had been received on its refund applications and reminder.
Key Issues
1. Whether the petitioner is entitled to a direction for the release of its refund along with interest, considering the delay in processing its applications? The petitioner argued that it had filed refund applications on 25.04.2017, followed by a reminder on 26.10.2017, to respondent No.3, but no action had been taken. The petitioner sought a mandamus to direct the respondents to release the refund along with interest. The revenue or State did not record any arguments in the judgment. The Court did not express any opinion on the merits of the case.
Sections Cited
Punjab Value Added Tax Act, 2005
AI-generated summary — verify with the full judgment below
CWP-27067-2017 -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-27067-2017 Date of Decision: 28.11.2017 M/s R.M. Exports, Jalandhar ....Petitioner. Versus State of Punjab and others ...Respondents. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MR. JUSTICE AMIT RAWAL. PRESENT: Mr. J.S. Bedi, 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 in the nature of mandamus directing the respondents to release its refund along with interest.
The petitioner is registered under the provisions of Punjab Value Added Tax Act, 2005. The petitioner is filing its returns along with annual statements. As per return for the quarter ending 31.9.2016 and 31.12.2016, there was an excess Input Tax Credit and, therefore, the petitioner was entitled to the refund. Accordingly, the petitioner applied for grant of refund of ` 30,41,701/- for the period of 1.7.2016 to 30.9.2016 and ` 28,92,481/- for the period of 1.10.2016 to 31.12.2016 vide VAT-29 applications dated 25.4.2017 (Annexures P-1 and P-2, respectively) to respondent No.3, but to no effect
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.