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ARUN BHANSALI, NARENDRA SINGH DHADDHA
Vaibhav Global Limited – Appellant
Versus
Union of India – Respondent
ORDER :
This writ petition has been filed by the petitioner aggrieved of the order dated 30.10.2023 (Annex.2) passed by the respondents, whereby the demand of IGST amounting to Rs. 3, 33, 89, 976/-, wrongly claimed as refund, has been confirmed alongwith further directions.
2. Learned counsel for the petitioner attempted to raise several submissions pertaining to the action of the respondents in raising the demand by order impugned. Submissions were made that the proceedings initiated against the petitioner resulting in the order impugned is based on a wrong premise and that the only basis for raising the demand is that the petitioner claimed benefit of Rule 96 (10) of the CGST Rules, to which it was not entitled, however, under Section 54 of the CGST Act, 2017 ('the Act'), the petitioner is eligible and has rightly claimed the refund and, therefore, the action of the respondents is wholly unjust.
3. Reliance has been placed on Godrej Sara Lee Ltd. v. The Excise and Taxation Officer-cum-assessing Authority & Ors. : AIR 2023 SC 781.
4. Learned counsel for the respondents, to whom advance copy of petition has been supplied, made submissions that the show cause notice was issued to the pe
The court affirmed that extraordinary jurisdiction under Article 226 cannot be invoked when an alternative remedy of appeal is available under Section 107 of the CGST Act.
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....
The court emphasized the need for timely refund processing under GST laws, overturning unjust rejection based on procedural grounds.
Notification No.54/2018 amending Rule 96(10) CGST effective only from 09.10.2018, not retrospectively from 23.10.2017.
The main legal point established in the judgment is that a petitioner is entitled to an IGST refund for zero-rated supply exports under the relevant provisions of the IGST Act and CGST Act, despite a....
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