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IN THE HIGH COURT OF JHARKHAND AT RANCHI
M.S. RAMACHANDRA RAO, CJ, DEEPAK ROSHAN
Tata Steel Ltd. (formerly Tata Steel Long Products Limited) – Appellant
Versus
State of Jharkhand – Respondent
| Table of Content |
|---|
| 1. application for refund and grounds for relief. (Para 1 , 2) |
| 2. arguments regarding the appealable nature of the order. (Para 3 , 4) |
| 3. analysis of grounds for rejecting refund. (Para 5 , 6 , 7 , 8 , 9) |
| 4. conclusion on the legality of the refund rejection. (Para 10) |
| 5. final order allowing the writ petition. (Para 11) |
JUDGMENT :
DEEPAK ROSHAN, J.
1. The instant writ application has been preferred by the petitioner for following reliefs:
(i) For the issuance of an appropriate writ/order/direction, or a writ in the nature of certiorari, quashing and setting aside the appellate order dated 25.10.2023 (Annexure 8) and the refund rejection order in Form RFD-06 dated 16.5.2023 along with a detailed order dated 15.5.2023 (Annexure - 6 and 6/1) since the rejection of refund of the Petitioner is based in extraneous grounds which are beyond the requirements of the CGST Act, the CGST Rules and the binding circulars issued thereunder.
(ii) For the issuance of an appropriate writ/order/direction, or a writ in the nature in the nature of mandamus directing the Respondents to refund the amount of Rs. 1,23,22,617 along with the stipulated interest under Section 56 of the Central Goods
Refund applications for exported goods are not subject to proof of payment within 180 days, as mandated by current legislation and circulars.
The rejection of a refund claim without a hearing violates principles of natural justice, necessitating remand for proper proceedings.
The court emphasized that procedural technicalities should not obstruct legitimate claims for refunds under the law.
A taxpayer is not required to make repeated applications for seeking a refund after succeeding in appellate proceedings, and the refund claim is required to be processed in accordance with the law.
The court established that the extension of the limitation period for GST refund applications due to COVID-19 applies retroactively to claims made during that period.
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