AFFLATUS INTERNATIONAL Vs. UNION OF INDIA

JUDGEMENT

(1.) 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.

(2.) 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.3. 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 dtd. 3/5/2018 (Annexures P- 6 to P-9 respectively) accepting the claim for re-credit for the aforesaid months. Respondent No.3 vide orders dtd. 3/5/2018 (Annexures P-10 to P-13, respectively) had rejected the claim of the petitioner for refund for the months October to December, 2017 and January, 2018. Accordingly, the petitioner moved a representation dtd. 30/8/2018 (Annexure P-14) to respondent No.2 for re-credit of Input Tax Credit in electronic credit ledger, but to no effect. Thereafter, the reminders 31/8/2018, 28/8/2018 and 14/9/2018 (Annexures P-15 to P-18 respectively) were sent for the similar relief, but no response has been received till date. Hence, the present writ petition.

(3.) Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has moved a representation dtd. 30/8/2018 (Annexure P-14) followed by the reminders (Annexures P-15 to P-18, respectively) to the respondents, but no action has so far been taken thereon.