A Madras High Court Single Bench has recently allowed the submission of manual application of a time barred Goods and Services Tax (GST) Input Tax Credit (ITC) claim of the assessee,Tvl. Ramana Textiles Private Limited.
Raja Karthikeyan, appeared for the assessee and submitted that, an application was originally made to refund the eligible ITC amount before the third respondent, The Assistant Commissioner (CT)/ (ST), Aruppukkottai Assessment Circle and the same was rejected directing the petitioner to approach the jurisdictional officer and fourth respondent, The Assistant Commissioner (CT)/ (ST), Virudhunagar ST-II Circle.
The petitioner had approached the 4th respondent. Since the refund was for the period of the year 2018 and the jurisdiction in respect of the fourth respondent came only from 2019, the 4th respondent directed the petitioner to approach the third respondent.
Thereafter, the petitioner had approached the third respondent by way of manual application, dated 21.10.2021.
The third respondent by its communication dated 15.12.2021, had requested the second respondent herein seeking recommendation/advice as regards to consider the application of the petitioner. Owing to the inaction of the authorities, the petitioner approached the Madras High Court by way of a Writ Petition.
D Gandhiraj, SGP appearing for the respondents submitted that they are willing to consider the request of the petitioner provided the petitioner makes manual application along with the supporting documents to the fourth respondent.
Considering the statement made by the revenue representative, the Madras High Court directed the petitioner to give a manual application to the fourth respondent along with supporting documents within a period of two weeks.
The bench of Justice K Kumaresh Babu further directed the third respondent, The Assistant Commissioner (CT)/ (ST), Aruppukkottai Assessment Circle to consider the request of the petitioner and pass appropriate orders on merits and in accordance with law within a period of eight (8) weeks thereafter.
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