Refund of ITC –– The petitioner challenged a Notice dated 25.11.2022.  After GST enactment, those dealers who had ITC had the option of either seeking refund or carrying forward the ITC to GST regime. The petitioner opted for the former and there was some technical glitch in such option. The petitioner's request for refund was processed and the respondent has made an order inter alia requesting the writ petitioner to opt for latter of aforementioned two options i.e., carrying forward the ITC to GST regime. The counsel for writ petitioner submitted that the impugned order ought not to have been issued particularly when a provisional refund order has been issued after processing the refund application. The court observed that the dealer cannot be compelled to opt for one of the two options. The case of petitioner dealer stands buttressed by the provisional refund order made by the same. The impugned notice has been erroneously issued and the same deserves to be interfered with / set aside.

Held that:- The Hon’ble High Court set aside the impugned notice, as refund has already been opted for by the writ petitioner, the same has been processed by Revenue and a provisional refund order also has been passed and directed the respondent to ensure that the refund as quantified is made available to the petitioner, within three weeks i.e. on or before 05.01.2023.