Ozone Pharmaceuticals LTD vs. Union Of INDIA And 2 Ors
Held
The Court upheld the sanction of the refund amount but set aside the appropriation. It directed the respondents to determine the recoverable amount, including interest and other charges, in accordance with law, by issuing a detailed demand notice and providing an opportunity for hearing. The sanctioned refund was to be withheld until the conclusion of these new proceedings.
Facts
The petitioner challenged an order passed by the Assistant Commissioner which sanctioned a GST refund of Rs. 1,51,62,481/- but simultaneously appropriated Rs. 47,52,176/- towards an alleged recoverable amount, directing the petitioner to pay the balance of Rs. 1,04,10,305/-.
Key Issues
The key legal issue was the validity of appropriating a sanctioned GST refund against an alleged recoverable amount without following due process, including proper determination and opportunity for hearing.
AI-generated summary — verify with the full judgment below
Page No.# 1/3 GAHC010065762026
2026:GAU-AS:12612
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2163/2026 OZONE PHARMACEUTICALS LTD A COMPANY REGISTERED UNDER THE PROVISIONS OF THE COMPANIES ACT,, 1956 AND HAVING ITS OFFICE AND FACTORY AT EXPORT PROMOTION INDUSTRIAL PARK (EPIP), AMINGAON,, NORTH GUWAHATI CIRCLE, DIST- KAMRUPM, ASSAM REPRESENTED BY SRI BEDANTA NATH AGED ABOUT 50 YEARS VERSUS UNION OF INDIA AND 2 ORS REPRESENTED BY THE COMMISSIONER AND SECY. TO THE GOVT. OF INDIA, MINISTRY OF INDUSTRIES AND COMMERCE, DEPTT. OF INDUSTRIAL POLICY AND PROMOTION, UDYOG BHAWAN, NEW DELHI. 2:THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICES TAX GST BHAWAN GUWAHATI DIVISION- 1 KEDAR ROAD MACHKOWA GUWAHATI-781001 3:THE ASSISTANT COMMISSIONER GOODS AND SERVCES TAX GST BHAWAN GUWAHATI DIVISION- 1 KEDAR ROAD MACHKOWA GUWAHATI-78100 Advocate for the Petitioner : MS. M L GOPE, MS. N HAWELIA,MR S K SAHA,MS S SARKAR Advocate for the Respondent : DY.S.G.I., SC, CGST
Page No.# 2/3
BEF
The judgment continues below.
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