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RAMESH SINHA, RAJANI DUBEY
Bharat Aluminium Company Limited – Appellant
Versus
Union of India – Respondent
ORDER :
Ramesh Sinha, Chief Justice
1. Heard Mr. Mr. Bharat Raichandani and Mr. Omkar Sharma (through video conferencing) and Mr. K.Rohan, learned counsel for the petitioner. Also heard Mr. Ramakant Mishra, learned Deputy Solicitor General appearing for respondent No.1, Mr. R.S.Marhas, learned Additional Advocate General appearing for respondent No.2 and Mr. Maneesh Sharma, learned counsel appearing for respondents No.3 to 6.
2. Since common facts and issues are involved in these writ petitions, they are being considered and decided by this common order. WPT No. 53/2024 is taken as the lead case.
3. By way of this writ petition, the petitioner {in WPT No. 53/2024} has prayed for following reliefs:-
10.2 Issue any writ, order or direction reading down the Clause 5 o
The main legal point established in the judgment is that appeals filed by the petitioner were time-barred, and the impugned clause limiting the admissibility of appeals in cases not involving tax dem....
The court ruled that the denial of a tax refund on grounds of limitation was wrong, emphasizing the principle of unjust enrichment, and clarified that the time limit of two years for refund applicati....
High courts shall not exercise writ jurisdiction when an efficacious statutory appellate remedy exists, especially where procedures like personal hearings were completed. Judicial intervention is lim....
The rejection of refund claims without providing an opportunity of being heard was a violation of the proviso to sub-rule (3) of rule 92 of the CGST Rules and the principles of natural justice, rende....
Recovery actions must adhere to mandatory procedures, ensuring due process and proper notice to the party liable, not conflated with unrelated entities.
No bar under Section 54(1) CGST Act on second refund application for inadvertently omitted invoice within prior quarterly period if filed within two-year limitation; technical rejections invalid, mat....
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