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RITU BAHRI, MANISHA BATRA
Parsvnath Traders – Appellant
Versus
Principal Commissioner, CGST – Respondent
JUDGMENT
Mrs. Manisha Batra, J.
This common order shall dispose of two above mentioned petitions which have been filed under Article 226 of the Constitution of India by the petitioners making prayer for issuing writs of certiorari for quashing the orders dated 18.05.2021 whereby, the request of the petitioners of both petitions for grant of refund had been declined by respondent No.1. They have also made prayer for issuing writs of mandamus thereby, directing respondent No.1 to refund the amounts as mentioned in both these petitions. As common question of facts and law have arisen in these petitions, therefore, they are taken up together for disposal. However, for the sake of convenience, the facts are being extracted from CWP-10923-2021.
2. As pleaded, the petitioner-M/S Parsvnath Traders, a firm under the proprietorship of Krishan Jain, is engaged in the business of trading of different types of chemicals. During the years 2018-19 and 2019-20, it had made purchases in the normal course of business from its regular supplier- M/s Royal Sales Corporation, Rohtak (for short-"M/s Royal"). The goods purchased by the petitioner from M/S Royal were received along with requisite invoices, E
Point Of Law: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfulmisstatement or suppression of facts.
The main legal point established in the judgment is the importance of voluntary tax payments and the consequences of non-compliance with the prescribed procedure, as well as the liability for interes....
Payments made under coercion during tax inspections cannot be construed as voluntary; proper procedures must be followed for valid refund claims.
There is always peril in treating the words of a speech or judgment as though they are words in a legislative enactment, and it is to be remembered that judicial utterances made in the setting of the....
The sufficiency of the reasons for forming a belief under Section 67 of the CGST Act is not subject to judicial review as long as there is material or information providing a rational basis for the b....
Voluntary payments made under a mistake are not subject to the limitation period for refund claims under Section 54(1) of the GST Act.
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