The interest of justice would be met if the respondents being the Principal Commissioner, would examine the entitlement of the petitioner
Rule 138 of the CGST Rules, 2017— E-way Bill ------ The petitioner aggrieved by the e-mail dated 08.10.2020 issued by the respondent, wherein it was informed that unless they clear their GSTR-3B return for 02 or more tax periods upto August, 2020, their EWB generation facility will be blocked on the EWB portal. The court in earlier order dated 14.10.2020 has directed the respondent to not to take any coercive action the meantime, in terms of the e-mail dated 08.10.2020. The petitioner submitted that in spite of being entitled to the refund of Rs. 14,42,51,265/- under the Budgetary Support Scheme, same has not been done by the respondent authorities, the petitioner had defaulted in submitting the GST returns for the two financial years. The court observed that stand of the petitioner cannot bestow a legal right upon them not to pay the required GST under the law. The interest of justice would be met if the would examine the matter and pass a reasoned order on the entitlement of the petitioner for a refund.
Held that:- The Hon’ble High Court directed that the petitioner shall submit a representation before the respondent claiming and justifying the reasons for the refund and in the event such representation is submitted, the respondent shall pass a reasoned order thereon within a period of 10(ten) days from the date of submission. Till such order is passed, the earlier interim order dated 14.10.2020 requiring the respondents not to block the EWB Portal of the petitioner shall continue. In the event, the representation is not submitted within a period of three days, the continuation of the interim order shall no longer hold.