Order Date – 07 February 2024

Parties: M/s.Engineers India Ltd. Vs The Assistant Commissioner (Central Tax)

Facts –

• The Petitioner, M/s.Engineers India Ltd., entitlement to transition the TDS credit as Input Tax Credit (ITC) under the CGST Act was denied and hence filed the writ petition.

Issue –

• Whether the petitioner is entitiled to transition the TDS credit as Input Tax Credit?

Order -

• The Single Bench of Hon’ble High Court observed that the refund claim was rejected on the ground that the application was filed under the category “Any Others”. Further, refund claim cannot be rejected merely on the ground that such refund claim does not fall within the specific categories enumerated in Circular No.125/44/2019-GST dated 18.11.2019.
• Since the order impugned was issued without providing adequate reasons for rejection of the refund claim, the said order calls for interference. Therefore, the order impugned is quashed and the matter is remanded for reconsideration.
• The Writ petition disposed of.