Vinod Oil and General Mills v. Union of India and others
[Citation -2020-LL-1123-68]

Citation 2020-LL-1123-68
Appellant Name Vinod Oil and General Mills
Respondent Name Union of India and others
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act CGST
Date of Order 23/11/2020
Assessment Year 2017-18
Judgment View Judgment
Keyword Tags input tax credit • refund claim


[CWP-19792-23020] Page 1 of 2 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 110 CWP No. 19792 of 2020 Date of Decision: 23rd November, 2020 M/s Vinod Oil and General Mills ....Petitioner VERSUS Union of India and others ....Respondent CORAM: JUSTICE S. MURALIDHAR JUSTICE AVNEESH JHINGAN Present: Mr. Rajiv Sharma, Advocate for Petitioner. Mr. Sunish Bindlish, Advocate for Respondent No. 1. Mr.Aman Bahri, Advocate for Respondent No. 3. Dr. S. Muralidhar, J. 1. grievance in present petition is in narrow compass. According to Petitioner, despite applying for refund of unutilized Input Tax Credit amounting to Rs. 14,21,479/- accumulated on account of inverted tax structure, in form RFD-01, under Section 54 (3) (b) of Central Goods and Service Tax Act, 2017 ( CGST Act ), read with relevant CGST Rules, 2017 for year 2017-18 (July to March) on 11th January, 2020 itself, aforesaid amount has not yet been refunded to Petitioner. 2. Petitioner filed application for refund in aforesaid form on 11th January, 2020. It is stated that although on 21st February GST web portal acknowledged status of application as Refund Application Filed , on same day another ticket was generated on web portal noting status as RFD-01-Error while filing refund . Petitioner is stated to have then attempted to upload refund claim in said form on 22nd February, 2020. However, when it could not be uploaded, complaint was filed by Petitioner. Pursuant to receiving from helpdesk of web portal instructions about procedure to be followed for uploading said form, Petitioner attempted to upload form again on 5th March, 2020. When 1 of 2 ::: Downloaded on - 05-07-2021 17:24:16 ::: [CWP-19792-23020] Page 2 of 2 it was unsuccessful in doing so, it filed another complaint. Petitioner has annexed with petition screenshots of display messages, complaints filed by it and replies thereto. 3. present petition has been filed seeking direction to Respondents to issue refund of unutilized Input Tax Credit amounting to Rs. 14,21,479/-, to Petitioner. petition also prays for setting aside para 12 of circular dated 18th November, 2019 as being ultra vires Section 54 of CGST Act and Rule 89 of CGST Rules. 4. Having heard learned counsel for parties, Court considers it appropriate to dispose of present petition by directing Respondents to process Petitioner s application for refund and pass appropriate orders thereon not later than 31st January, 2021 and communicate decision to Petitioner not later than 8th February, 2021. If Petitioner is aggrieved by said order, it will be open to Petitioner to seek appropriate remedies in accordance with law. 5. It is left open to Petitioner to raise at appropriate stage other issues raised in petition, since they are premature to be considered at this stage. (S. MURALIDHAR) JUDGE (AVNEESH JHINGAN) JUDGE 23rd November, 2020 Sachin M. Whether speaking/reasoned Yes/No Whether reportable Yes/No 2 of 2 ::: Downloaded on - 05-07-2021 17:24:17 ::: Vinod Oil and General Mills v. Union of India and other
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