Afflatus International Versus Union of India and others

Afflatus International Versus Union of India and others
GST
2018 (11) TMI 1129 – PUNJAB AND HARYANA HIGH COURT – 2018 (19) G. S. T. L. 577 (P & H)
PUNJAB AND HARYANA HIGH COURT – HC
Dated:- 19-11-2018
CWP-28035-2018
GST
MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL
For The Petitioner : Mr. Rajesh Mahna, Advocate, Mr. Umesh Sarwal, Advocate and Mr. Ramanand Roy, Advocate
ORDER
AJAY KUMAR MITTAL, J.
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 release its refund along with interest.
2. The petitioner is engaged in the business of export of garments and is having GSTN No.06AAGFA0878E1ZO

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dent 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 counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has moved a representation dated 30.8.2018 (Annexure P-14) followed by the reminders (Annexures P-15 to P-18, respectively) to the respondents, but no action has so far been taken thereon.
4. After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case

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