S.S.K ilaje IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3221 OF 2021 Vodafone Idea Limited a company incorporated under the Companies Act, 2013 and having its office at 8, 8-12 Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai-400 030. ..Petitioner Versus

1. The Union of India through Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-110 001

2. The Commissioner of CGST and C.Ex Mumbai Central, having his office at 4th Floor, GST Building, 115, M.K.Road, Mumbai-400 020

3. The Deputy Commissioner Division VIII, CGST & C. Ex.

Mumbai Central, having his office at 8th Floor, Piramal Chamber, Lalbaug, Mumbai -400012

4. The Assistant Commissioner Division VIII, CGST & C. Ex.

Mumbai Central, having his office at 8th Floor, Piramal Chamber, Lalbaug, Mumbai -400012 ..Respondents WITH WRIT PETITION (L) NO. 12860 OF 2022 Commissioner of CGST & Central Excise, Mumbai Central, An authority appointed under the provisions of the Central Goods and Service Tax Act, 2017, having his office at GST Bhawan, 115, M.K.Marg, Churchgate, Mumbai – 400020. ..Petitioner Versus Vodafone Idea Limited a company incorporated under the Companies Act, 2013 and having its office at 8, 8-12 Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai-400 030. ..Respondent ....................

. Mr. Darius Shroff, Senior Advocate a/w. Mr. Vaibhav Patankar and Mr. Prasad Paranjape i/by Patankar and Associates for Respondent in W.P. (L) No. 12860 of 2022 and for Petitioner in W.P. No. 3221 of 2021.

. Mr. Jitendra B. Mishra a/w. Mr. Satyaprakash Sharma and Mr.

Ranjith Aithe, for Petitioner in W.P.(L) No. 12860 of 2022 and for Respondent Nos. 2 to 4 in W.P. No. 3221 of 2021.

...................

CORAM :K. R. SHRIRAM &

MILIND N. JADHAV, JJ.

DATE :4th JULY, 2022.

JUDGMENT : (PER : K. R. SHRIRAM, J.)

1. Writ Petition No. 3221 of 2021 is filed by Vodafone Idea Limited seeking a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or directing respondents to forthwith implement the order-in-appeal dated 18.08.2021 passed by Joint Commissioner (Appeals-II), CGST and Central Tax, Mumbai. By this order a Joint Commissioner (Appeals)

has granted refund of Rs.1,02,74,14,843/- to Vodafone Idea Limited.

2. Impugning the said order dated 18.08.2021 passed by the Joint Commissioner (Appeals), Revenue has filed a writ petition being writ petition (L) No. 12860 of 2022. Revenue is seeking a writ of certiorari and praying for quashing the said order dated 18.08.2021. By the said order, the Joint Commissioner has disposed two appeals being appeal Nos. 257 of 2021 and 258 of 2021 (hereinafter referred to as the “said appeals”). Appeal No. 257 of 2021 pertains to period - May 2019 to June 2019 concerning refund of Rs.50,30,92,587/- and Appeal No. 258 of 2021 concerning refund of Rs. 52,43,22,256/-

pertains to period July 2019 of to September 2019.

3. Since we felt, if revenue's petition is admitted and we grant a stay to the impugned order, then the question of considering Vodafone Idea Limited’s petition for refund would not arise.

Therefore, we took up the petition filed by revenue as main petition.

4. Though the petitions are listed for admission, by consent are taken up for final hearing. Petition filed by revenue is taken as reply to petition filed by Vodafone India Limited.

5. Mr. Mishra submitted that the orders upon which reliance has been placed by the Joint Commissioner (Appeals) while allowing the appeals of Vodafone Idea Limited, have been challenged before this Court and Hon’ble Supreme Court of India and therefore the questions of law on the said issue are still open. In fairness, Mr. Mishra states that there is no stay granted in any of the orders and there is no fetter in entertaining and considering these two petitions before us.

6. Mr. Mishra submitted that order-in-original passed on 19.07.2021 by the Deputy Commissioner of Centr