2018 (11) TMI 1129 – PUNJAB AND HARYANA HIGH COURT – 2018 (19) G. S. T. L. 577 (P & H) – Release of refund with Interest – petitioner moved a representation dated 30.8.2018 (Annexure P-14) to respondent No.2 for re-credit of Input Tax Credit in electronic credit ledger, but to no effect – Held that:- The petition is disposed off by directing respondent No.3 to take a decision on the representation dated 30.8.2018 (Annexure P-14) followed by the reminders (Annexures P-15 to P-18 respectively), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of one month – CWP-28035-2018 Dated:- 19-11-2018 – MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL For The Petitioner :
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ndent No.3 issued Forms GST-PMT-03 dated 3.5.2018 (Annexures P- 6 to P-9 respectively) accepting the claim for re-credit for the aforesaid months. Respondent No.3 vide orders dated 3.5.2018 (Annexures P-10 to P-13, respectively) had rejected the claim of the petitioner for refund for the months October to December, 2017 and January, 2018. Accordingly, the petitioner moved a representation dated 30.8.2018 (Annexure P-14) to respondent No.2 for re-credit of Input Tax Credit in electronic credit ledger, but to no effect. Thereafter, the reminders 31.8.2018, 28.8.2018 and 14.9.2018 (Annexures P-15 to P-18 respectively) were sent for the similar relief, but no response has been received till date. Hence, the present writ petition. 3. Learned cou
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