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M/S VINOD OIL AND GENERAL MILLS vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

S. MURALIDHAR
AVNEESH JHINGAN
Pet. Counsel
Rajiv Sharma
Res. Counsel
Sunish Bindlish
Aman Bahri

Petitioner / Applicant

M/S VINOD OIL AND GENERAL MILLS
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Nov 23, 2020
Order No.

CWP No. 19792 of 2020

Citation

2020(11) TAXREPLY 3542
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ORDER

1. The grievance in the present petition is in a narrow compass. According to the Petitioner, despite applying for refund of unutilized Input Tax Credit amounting to ₹ 14,21,479/- accumulated on account of inverted tax structure, in form RFD-01, under Section 54 (3) (b) of the Central Goods and Service Tax Act, 2017 (‘CGST Act’), read with the relevant CGST Rules, 2017 for the year 2017-18 (July to March) on 11th January, 2020 itself, the aforesaid amount has not yet been refunded to the Petitioner. 2. The Petitioner filed the application for refund in the aforesaid form on 11th January, 2020. It is stated that although on 21st February the GST web portal acknowledged the status of the application as ‘Refund Application Filed’, on the same day another ticket was generated on the web portal noting the status as ‘RFD-01-Error while filing refund’. The Petitioner is stated to have then attempted to upload the refund claim in the said form on 22....

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