Samsung R And D Institute-India Bangalore Pvt Ltd. VS Central Board of Indirect Taxes And Customs

The petitioner seeks legal intervention for a refund of input tax credit (ITC) by directing the respondents, particularly respondent No. 3, to accept their application for the relevant periods of July 2017, August 2017, and October 2017, along with other applicable periods. The petitioner’s application for an ITC refund has not been accepted under the category “Others” on the online portal or manually. The petitioner requests the court to issue necessary writs, directions, or orders to facilitate the acceptance and processing of their refund application under the specified category for the mentioned periods.

The petitioner requests the court to issue necessary writs, directions, and orders to the respondents to allow the petitioner to claim a refund of input tax credit by directing respondent No.3 to accept the application for a refund of input tax credit under the category “Others” for the periods of July 2017, August 2017, October 2017, and other relevant periods, either through the online portal or manually. The petitioner also seeks a writ of declaration directing respondent No.2 to grant the benefit of Circular No. 94/13/2019-GST dated March 28, 2019, issued by the Ministry of Finance, to consider the application for a refund of eligible input tax credit via electronic mode and to enable the online portal maintained by the GSTN to accept the application for a refund of input tax credit or to permit the application to be accepted manually. The petitioner highlights issues with the acceptance of refund applications for input tax credits for specified periods and seeks intervention for compliance with the Ministry of Finance’s circular to facilitate the electronic submission and processing of these refund claims, with an alternative manual submission if the online portal is unable to process the application.

The petitioner requests the court to issue writs and necessary directions/orders to the respondents to facilitate the refund of input tax credit (ITC) for specific periods The detailed requests are as follows

Allow Refund of ITC: Direct the respondents to permit the petitioner to claim a refund of ITC Specifically, instruct respondent No 3 to accept the refund application for ITC under the category “Others” for the periods of July 2017, August 2017, and October 2017, along with other relevant periods This acceptance should be enabled either on the online portal or through manual submission

Implement Circular No 94/13/2019-GST: Issue a writ of declaration or any other appropriate writ directing respondent No 2 to apply the benefits of Circular No 94/13/2019-GST, dated March 28, 2019 (Annexure-J), issued by the Ministry of Finance This should ensure that the application for a refund of eligible ITC can be considered through electronic means Additionally, the writ should instruct the GSTN-maintained online portal to accept the ITC refund application, or alternatively, to allow manual application submission

Enable Electronic or Manual Processing of ITC Refund: Issue a writ of declaration or any other appropriate writ directing respondent No 3 to consider and process the ITC refund application electronically If electronic processing is not feasible, direct respondent No 2 to accept and process the ITC refund application manually

The petitioner seeks these directions to ensure the smooth and timely refund of ITC as per the relevant guidelines and circulars issued by the Ministry of Finance.

The petitioner is requesting the court to issue writs or orders to ensure that they can claim a refund of input tax credit (ITC) for the periods of July 2017, August 2017, and October 2017, among other relevant periods. They seek to have the respondent No.3 accept the refund application under the category “Others” either through the online portal or manually. Additionally, the petitioner asks the court to direct respondent No.2 to apply the benefits of Circular No. 94/13/2019-GST issued by the Ministry of Finance on March 28, 2019, to allow electronic submission of ITC refund applications. They also request that the GSTN portal be enabled for this purpose or that the application be accepted manually. The petitioner further asks the court to direct respondent No.3 to consider the ITC refund applications electronically or direct respondent No.2 to process them manually. They seek any other relief deemed appropriate by the court to ensure justice is served, referencing Circular No. 125/44/2019-GST issued on November 18, 2019, which confirms the ongoing applicability of the earlier March 2019 circular provisions for refunds.

In the given scenario, the petitioner seeks a writ of mandamus or other appropriate orders from the court to direct the respondents to facilitate the refund of input tax credit (ITC) for specific periods, namely July 2017, August 2017, and October 2017. The petitioner requests that respondent No.3 be instructed to accept the application for the refund of ITC under the “Others” category, either through the online portal or manually.

The petitioner further requests a writ of declaration or other suitable writs to compel respondent No.2 to apply the provisions of Circular No.94/13/2019-GST, dated March 28, 2019, issued by the Ministry of Finance. This circular mandates the acceptance of ITC refund applications by electronic means. Alternatively, the petitioner seeks to compel the GSTN’s online portal to accept these applications or instruct respondent No.2 to accept and process the refund via manual mode.

Additionally, the petitioner seeks the court’s intervention to issue directions or orders as deemed fit in the interest of justice, considering the complexities and circumstances of the case.

In light of the Ministry of Finance’s Circular No.125/44/2019-GST, dated November 18, 2019, which clarifies that applications filed before September 26, 2019, should be processed manually as before the new system’s deployment, the petitioner’s concerns are addressed as per the circular’s guidelines.

Consequently, the court orders respondent No.2 to consider the petitioner’s application for the refund of input tax credits in accordance with the aforementioned circular. The writ petition is thereby disposed of with this directive.

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