/Ms MOHAN FOOTCARE PVT. LTD v. DEPUTY COMMISSIONER OF CGST
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
/Ms MOHAN FOOTCARE PVT. LTD
v.
DEPUTY COMMISSIONER OF CGST
W.P.(C) 6804/2024 dated 18.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Refund adjustment – Petitioner filed ITC refund claim under inverted duty structure; sanctioned amount partly adjusted against alleged erroneous refunds for earlier period without prior notice/SCN – Petitioner deposited interest on demand and sought PMT-03 for re-crediting adjusted ITC to electronic credit ledger – Department admitted entitlement but cited GST portal technical limitation preventing PMT-03 issuance for amounts adjusted against erroneous refunds/recoveries – Held: Petition disposed – Directed manual intervention to credit adjusted amount to petitioner Electronic Credit Ledger within 4 weeks.
Represented By:
Counsel for the Petitioner: Abhas Mishra & Deepika Gawri, Advs.
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