Sandeep vs. Union Of INDIA & Ors.

Facts

The petitioner, Sandeep, purchased a vehicle and claimed entitlement to a concessional rate of GST due to his physical disability, relying on an office order dated May 1, 2018, and a circular dated February 3, 2016, regarding refund of excise duty. He contended that upon purchasing the vehicle with a disability certificate, he was eligible for a GST refund. The respondents, represented by the Union of India and others, stated that the petitioner's claim was not processed because he had not submitted required compliances and necessary papers. The respondent's counsel indicated that if the petitioner appeared and submitted the documents, his refund claim could be considered and adjudicated.

Held

The Court acknowledged the petitioner's claim for GST refund based on his physical disability and the supporting government orders and circulars. The respondent indicated that the claim was pending due to the petitioner's failure to submit required documents. The Court, in light of these submissions, did not delve into the merits of the entitlement but focused on procedural steps to facilitate adjudication. The Court directed the respondent to provide a written list of required documents to the petitioner within two weeks. Subsequently, the petitioner was granted four weeks to furnish these documents. Upon receipt of the documents, the respondent was directed to decide the GST refund claim expeditiously, within eight weeks, and communicate the decision in writing to the petitioner. The Court found that the petition was partly allowed as it directed a process for adjudication rather than granting the refund outright.

Key Issues

1. Whether the petitioner is entitled to a refund of GST on the purchase of a vehicle, considering his physical disability and reliance on specific government orders and circulars? Petitioner's Argument: The petitioner argued that he is entitled to a concessional rate of GST and a refund thereof based on the office order dated May 1, 2018, from the Ministry of Heavy Industries and Public Enterprises, and the circular dated February 3, 2016, from the Ministry of Finance concerning excise duty refunds. He asserted that holding a valid disability certificate at the time of vehicle purchase made him eligible for the GST refund, which had not been processed. Respondent's Argument: The respondent contended that the petitioner's claim could not be processed due to non-submission of required compliances and necessary papers. The respondent's counsel further stated that the petitioner's request for a GST refund could be examined and adjudicated if the petitioner appeared and submitted the necessary documentation.