Capital Apparels Technology (P) LTD. vs. Commissioner Of Value Added Tax & Anr. & Ors.
Held
The Court directed the Petitioner to appear before the concerned GST Department official on December 23rd, 2025, for reconciliation of accounts. The refund liable to be paid to the Petitioner was to be determined on that date. A refund order, including the interest component, was to be passed by January 15th, 2026. The refund, if any, was to be credited to the Petitioner within two weeks of the order. The Court noted that if any dispute remained after the refund order, the Petitioner's remedies would be left open. The petition was disposed of on these terms.
Facts
The Petitioner, Capital Apparels Technology (P) Ltd., filed a writ petition seeking a refund of Rs. 30,62,759/- along with interest from the Commissioner of Value Added Tax and another respondent. The Court had previously directed the respondent to file a reply within four weeks. However, no counter affidavit was filed. The respondent's counsel, based on oral instructions, stated there was an outstanding demand of Rs. 8.46 lakhs against the Petitioner. The Petitioner's counsel argued that at least the admitted refund should be processed since no counter affidavit was filed.
Key Issues
1. Whether the Petitioner is entitled to the refund of Rs. 30,62,759/- along with interest, considering the absence of a counter affidavit from the Respondent and the existence of an alleged outstanding demand of Rs. 8.46 lakhs? Petitioner's Argument: The Petitioner contended that since the Respondent failed to file a counter affidavit, the admitted refund should be processed. They sought the refund of Rs. 30,62,759/- along with interest. Respondent's Argument: The Respondent, through oral instructions, informed the Court of an outstanding demand of Rs. 8.46 lakhs against the Petitioner. No specific argument was recorded regarding the refund claim itself, other than acknowledging the outstanding demand.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025
This hearing has been done through hybrid mode.
The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, seeking issuance of an appropriate writ directing the Respondents to refund Rs. 30,62,759/- along with interest.
Vide order dated 21st November, 2024, this Court directed as under:
“4. The learned counsel appearing for the respondent accepts notice and seeks time to take instructions and, if necessary, file a reply. Reply be filed within a period of four weeks from date. Rejoinder, if any, be filed before the next date of hearing.”
However, no counter affidavit has been filed till date.
The oral instructions which Mr. K.G. Gopalakrishnan, ld. SSC for the Respondent has received is that there is an outstanding demand of
The judgment continues below.
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