RSWM LTD. v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Arun Monga, Justice & Sunil Beniwal, Justice
RSWM LTD.
v.
UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 2448/2023 dated 16.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Refund – Re-credit of ITC – Petitioner filed refund claims under any other category for three months by debiting ITC through Form DRC-03 – Claims rejected via SCNs – Petitioner requested re-credit to electronic credit ledger post-rejection, but portal lacked functionality – Petitioner raised grievances on CPGRAMS and sent multiple representations to authorities including GSTN and CBIC, yet unresolved – Petitioner filed writ petition seeking PMT-03 issuance and re-credit of debited amount – Respondents conceded entitlement but cited absence of portal option for DRC-03 debits in any other category refunds – Held: Writ petition allowed – Respondent to manual re-credit of rejected refund amount to electronic credit ledger within eight weeks.
Represented By:
Counsel for the Petitioner: Narendra Singhvi
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