M/S Adama INDIA PVT. LTD vs. The Union Of INDIA
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORAL ORDER (PER: THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)
The petitioner is before this Court seeking for the following reliefs: i. Issue a writ in the nature of certiorari quashing the impugned order-in-original passed by Respondent No.3 bearing No. ACCT/LGSTO-490/BLI/Sec-73 order/2024-25 dated 20.02.2025, as per Annexure-A and order passed under Sec. 73 bearing Reference No.ZD290225094946R dated 24.02.2025 issued by R3 as per Annexure-B and the communication bearing Reference No. ZD290225091946R dated 24.02.2025 issued by R3 U/R 142 (5) of CGST Rules 2017 in Form GST DRC- 09 dated 24.02.2025 imposing Tax of Rs. 99,06,703/- under IGST Act, 2017 with interest of Rs. 86,27,788 and penalty of Rs.9,90,970 total of Rs.1,95,25,461/- as per Annexure-C. ii. Issue a writ in the nature of mandamus, the Hon’ble Court may kindly be pleased to direct 3rd respondent to adjust the excess tax paid i.e., Rs.49,53,335/- and Rs.49.53,335/- under CGST and SGST to the tax demanded under the IGST as per the Annexure A, B and C and not to impose the interest and penalty to petitioner in the interest of justice and equity. iii. Pass such other orders as this Hon’ble Court deems fit in the facts and circumstances of the case, including costs, in the interest of justice and equity. HC-KAR NC: 2025:KHC-D:10571
After arguing for some time, learned counsel for the petitioner submits that irrespective of the orders passed against the petitioner, the petitioner having made payment of excess tax of Rs.49,53,335/- on account of CGST and a like amount as SGST, the said amount being available with respondent-authorities, same could be adjusted as regards the claims made against the petitioner.
A perusal of the documents indicates that the above amounts have been paid, it would, in my considered opinion, be required for the respondent-authorities to verify if there is any such excess payment which have been made and if such excess payment is made, to adjust the same as regards the claims now made by the respondent-authorities.
In that view of the matter, until orders are passed on the request for adjustment, as indicated supra, the respondents would not be entitled to continue the proceedings in terms Annexure-A, B & C. HC-KAR NC: 2025:KHC-D:10571
Hence, I pass the following:
ORDER i. The writ petition is allowed.
ii. The order in original bearing No.ACCT/LGSTO- 490/BLI/Sec-73 order/2024-25 dated 20.02.2025 at Annexure-A is set-aside.
iii. The petitioner is permitted to place on record said documents as are available with the petitioner to establish the excess payment made and available with respondent-authorities in reply to Annexures-B & C, which reply shall be considered and necessary orders passed by respondents within a period of four weeks from date of receipt of reply, which reply to be submitted within ten days from today.
iv. On reconciliation, in the event of excess amount being found, respondents are directed to adjust the excess amounts towards the claim against the petitioner irrespective of whether it is excess in terms of CGST or SGST. HC-KAR NC: 2025:KHC-D:10571 v. It is made clear, if no excess amount is available, respondents are at liberty to pass necessary orders on the said show cause notice. (SURAJ GOVINDARAJ) JUDGE
LN List No.: 2 Sl No.: 49
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.