Order date – 15 December 2022

Facts –

• The Petitioner, Easwaran Brothers India Private Limited, when the GST regime coming into force, the dealers who had 'Input Tax Credit' ['ITC'] had the option of either seeking refund or carrying forward the ITC to GST regime and the petitioner opted for refund.
• The petitioner’s request for refund was sanctioned vide order dated 06.10.2022. Thereafter, the impugned order has been made by the respondent inter alia requesting the writ petitioner to opt for latter of aforementioned two options i.e., carrying forward the ITC to GST regime.

Issue –

• Whether the petitioner is entitled to ITC refund?

Order –

• The Hon’ble High Court observed the common portal giving dealer the option for choosing ITC carry forward or refund is now active till 2024. In such circumstances, the dealer cannot be compelled to opt for one of the two i.e., refund or carrying forward the ITC to GST regime. It is after all an option given to the dealer
• It was held that the case of writ petitioner dealer stands buttressed by the provisional refund order made by the same sole respondent and issue of what is referred to as 'FORM-P' clearly quantified the entitlement of writ petitioner at Rs.13,36,741/-.
• Hence the impugned notice is set aside with direction to respondent that the refund as quantified shall made available to the writ petitioner as expeditiously as the official business of the respondent would permit and in any event, within three weeks from today i.e., on or before 05.01.2023;