M/S Flowserve Microfinish Pumps PVT LTD vs. The Commissioner/Addln. Commissioner Of Central Tax
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner seeks the following reliefs: HC-KAR NC: 2025:KHC:54476 “i. Issue writ of declaration or in the nature of a mandamus or any other appropriate writ, order or direction holding and declaring that the customs authority is the proper officer to grant the sanction the refund and follow the due procedure of law in terms of Rule 96(3) and disburse the sanctioned refund in the interest of justice and in terms of the provisions of the Central Goods and Services Tax Act, 2017, Karnataka Goods & Services Tax Act, 2017 and Integrated Goods & Services Act, 2017. ii. Issue a Writ of mandamus or any other appropriate writ or direction to the Respondent No.2 directing to disburse 90% of the provisional refund in terms of Section 54(6) of CGST Act 2017 read with Rule 91 of the CGST Rules 2017 in the interest of Justice.
iii. issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality thereof to quash the suspension of IEC and set aside the Impugned letters C.No: VIII/20/02/2020/ICD IGST No.4507/21, DIN 20210272MR000000EC51 dated 08-02-2021 by Respondent No.2 (Vide Annexure-A) and C.No:VIII/20/02/2020/ICD IGST P.F/4617/21 dated 05-03-2021 of Respondent No. 3 (Vide Annexure-B) in the interest of Justice and equity. HC-KAR NC: 2025:KHC:54476 iv. To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice; ]
iva.Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner’s case and after going to the validity and legality thereof to set aside the show cause notice vide SCN Sl.No.09/2022-23 Dated 26.05.2022 vide Annexure-K issued by Respondent-6 and Order in Original vide BEL-CGST- 000-HBL-AC-MR-12-2023-24 GST dated 29.12.2023 vide Annexure-L passed by Respondent No.7 in the interest of justice and equity and the impugned Order-in-Appeal No.BGM-PBB-JCC-47-2023-26 GST dated 28.07.2025 vide Annexure-M, passed by Respondent No.
V. To award cost of and incidental to this application be paid by the Respondents.
And for this act of kindness, the Petitioner shall, as in duty bound, ever pray.”
Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. HC-KAR NC: 2025:KHC:54476
In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invited my attention to the order of this Court in the case of M/s Hikal Limited Vs. Union of India and others – W.P.No.15251/2020 dated 09.12.2025, in order to contend that the present petition deserves to be allowed and disposed of in terms of the said order.
Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed.
As rightly contended by the learned counsel for the petitioner the present petition is directly and squarely covered by the decision of a Co-ordinate Bench of this Court in the case of M/s – W.P.No.15251/2020 dated 09.12.2025, the operative portion of which reads as under:
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In view of the aforesaid facts and circumstances and striking down of Rule 96(10) of the CGST Act and the judgments of the Kerala High Court and other High Courts including Bombay High Court in the petitioner’s own case coupled with the fact that respondents themselves have HC-KAR NC: 2025:KHC:54476 omitted Rule 96(10) vide Notification dated 08.10.2024, I am of the considered opinion that the impugned Show Cause Notice and all further proceedings pursuant thereto deserves to be quashed.
In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned Show Cause Notice at Annexure – R dated 07.10.2020 issued by respondent No.5 and all further proceedings pursuant thereto are hereby quashed. (iii) Respondent authorities are directed to refund IGST amounting to Rs.75,55,123/- along with applicable interest back to the petitioner as expeditiously as possible and at any rate within a period of three months from the date of receipt of a copy of this order.”
The aforesaid order is applicable to the facts and circumstances of the instant case and consequently, the present petition also deserves to be disposed of in terms of the judgment of this Court in M/s Hikal Limited’s case supra.
In the result, I pass the following: ORDER (i) The petition is allowed and disposed of in terms of the decision of this Court in the case of M/s Hikal HC-KAR NC: 2025:KHC:54476 Limited Vs. Union of India and others – W.P.No.15251/2020 dated 09.12.2025. (ii) The impugned Show Cause Notice at Annexure – M dated 26.05.2022 issued by respondent No.6 and all further proceedings pursuant thereto, are hereby quashed. (iii) Respondent authorities are directed to refund the amount, if any, payable to the petitioner along with applicable interest back to the petitioner as expeditiously as possible and at any rate within a period of three months from the date of receipt of a copy of this order. (S.R.KRISHNA KUMAR) JUDGE
BMC
List No.: 2 Sl No.: 25
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.