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DATAWIND INNOVATIONS PVT. LTD., AMRITSAR vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

AJAY KUMAR MITTAL
MANJARI NEHRU KAUL
Pet. Counsel
Sandeep Goyal
Res. Counsel
Na

Petitioner / Applicant

DATAWIND INNOVATIONS PVT. LTD., AMRITSAR
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Mar 8, 2019
Order No.

CWP-6353-2019

Citation

2019(3) TAXREPLY 2342
Original Order
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ORDER

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 refund the excess Input Tax Credit (ITC) of ₹ 3,51,03,950/- for which the online applications RFD-01A dated 3.9.2018 and 12.9.2018 (Annexures P-5 to P-7, respectively) for the months of July, August and September, 2017 and subsequent reminders dated 20.9.2018 (Annexure P-13) had been moved. 2. The petitioner is a manufacturer and seller of automatic data processing machines and units thereof, like tablets and smart phones etc. It was registered in the State of Punjab having registration certificate dated 8.8.2017 (Annexure P-1). The petitioner filed its return at Amritsar for the month of July, 2017 with a total excess unutilized ITC of ₹ 2,33,75,586/- as is clear from the GSTR-3B (Annexure P-2). Similarly, the petitioner filed its return in Form GSTR-3B (Annexure P-3) for the month of August, 2017 and h....

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