These writ petitions are filed seeking for mandamus directing the first respondent to refund the input tax credit lying in the petitioner’s erstwhile VAT account and CENVAT account respectively, as the petitioner has been declared as a non-performing asset by the Canara Bank.
2. Heard the learned counsel for the petitioner, the learned Additional Government Pleader for the first respondent and the learned standing counsel for the second respondent.
3. Perusal of the facts and circumstances and the prayers sought for in these writ petitions would show that the petitioner seeks for refund of Input Tax Credit lying in the petitioner’s erstwhile VAT account as well as CENVAT account. However, it is seen that the petitioner has filed these writ petitions straightaway without making any demand to that effect by way of refund claim before the concerned authorities. Needless to say that mandamus cannot be sought for without making any demand before appropriate authorities.
4. The learned counsel for the petitioner submitted that the authorities may site a particular provision of GST and deny the benefit.
5. I do not think that the petitioner can apprehend so and file the writ petitions seeking mandamus straighaway without making any demand before the concerned authorities. Unless the demand is made and it is not considered, the petitioner is not entitled to approach this Court and seek for such relief.
6. Accordingly, without expressing any view on the merits of the claim made by the petitioner, this Writ Petition is disposed of, by granting liberty to the petitioner to make such demand before the concerned authorities. If any such demand is made, the same shall be considered and appropriate orders shall be passed on merits and in accordance with law.
No costs.