Shagun Enterprises vs. Union Territory Of Chandigarh And Ors
Facts
The petitioner, Shagun Enterprises, filed a writ petition before the Punjab & Haryana High Court seeking a refund of GST amounting to Rs. 44,52,027, along with interest. This refund pertains to the financial years 2017-18 and 2018-19. The petitioner's claim for refund was based on an order dated 21.02.2025 passed by the Commissioner (Appeals), Central Goods & Services Tax Appeals Commissionerate, Chandigarh. The respondents, including the Union Territory of Chandigarh and other GST authorities, were represented before the Court. The matter was listed for hearing on 31.07.2025.
Held
The Court noted that learned counsel for respondents No. 1 to 3 submitted that the refund sought by the petitioner would be disbursed within two weeks from the date of the hearing. This statement satisfied the learned counsel for the petitioner. Consequently, the Court directed respondents No. 1 to 3 to remain bound by their statement made before the Court. Based on this assurance and the satisfaction of the petitioner, the writ petition was disposed of. The Court did not delve into the merits of the refund claim itself, as the respondents' undertaking resolved the immediate grievance of the petitioner. No specific issue was expressly left undecided, as the resolution was based on an undertaking.
Key Issues
1. Whether the petitioner is entitled to a refund of GST amounting to Rs. 44,52,027 (along with interest) for the financial years 2017-18 and 2018-19, as per the order of the Commissioner (Appeals)? The petitioner argued that they are entitled to the refund based on the favorable order from the Commissioner (Appeals). The respondents, specifically respondents No. 1 to 3, did not contest the petitioner's claim. Instead, they made a submission before the Court regarding the disbursement of the refund. The judgment does not record any specific arguments made by the respondents against the refund itself, nor does it detail the specific provisions of the GST law that were the subject of the appeal before the Commissioner (Appeals).
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
( Sr. No. 131 )
CWP No. 20576 of 2025
Date of decision: 31.07.2025
Shagun Enterprises .....Petitioner
Versus
Union Territory of Chandigarh and others .....Respondents
CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL
HON'BLE MS. JUSTICE LAPITA BANERJI
Present : Ms. Priyanka Singla, Advocate for the petitioner.
Mr. Ajay Jagga, Senior Panel Counsel, U.T., Chandigarh with
Mr. Sachit Singla, Junior Panel Counsel, U.T., Chandigarh
for respondents No.1 to 3. Mr. Rishabh Kapoor, Senior Standing Counsel
for respondent No.4. * * *
DEEPAK SIBAL, J. (Oral) (1)
Through the instant petition, in terms of the order dated 21.02.2025 passed by the Commissioner (Appeals), Central Goods & Services Tax Appeals Commissionerate, Chandigarh, the petitioner seeks refund of GST amounting to Rs.44,52,027 (along with interest) pertaining to the financial years 2017-18 and 2018-19. (2)
At the outset, learned counsel for respondents No.1 to 3 submits that the afore refund sought by the petitioner shall be disbursed
The judgment continues below.
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