Alcon Laboratories (INDIA) Private Limited vs. The Union Of INDIA - Karnataka High Court, 04 September 2024

Cause title — parties, addresses and appearances

- 1 - NC: 2024:KHC:36035 WP No. 19473 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 19473 OF 2023 (T-RES) BETWEEN: 1. ALCON LABORATORIES (INDIA) PRIVATE LIMITED COMPANY UNDER THE COMPANIES ACT (1) 1956, AND HAVING ITS REGISTERED OFFICE AT 801, 901, 902, 1001, 1002, 1101, AND 1201 RMZ AZURE, 8TH TO 12TH FLOOR, BELLARY ROAD, HEBBAL, BENGALURU - 560 024 AND REPRESENTED BY ITS HEAD OF TAXATION, MR. SIVANARAYANA RUPINENI …PETITIONER (BY SRI. BHARATH JANARTHANAN.,ADVOCATE) AND: 1. THE UNION OF INDIA THROUGH ITS SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI - 110001. 2. THE ADDITIONAL COMMISSIONER OFFICE OF THE COMMISSIONER OF CENTRAL TAX GST APPEALS - II, TRAFFIC TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD, BANGALORE - 560 071. Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - NC: 2024:KHC:36035 WP No. 19473 of 2023 3. THE ASSISTNAT COMMISSIONER OF CENTRAL TAX NORTH COMMISSIONERATE DIVISION - 5, 16/1, II FLOOR, S.P. COMPLEX, LAL BAGH ROAD, BANGALORE - 560 027. …RESPONDENTS (BY SRI. VAIBHAV RAVI MALIMATH.,ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO I) DIRECTION CALLING FOR THE RECORDS PERTAINING TO THE PETITIONERS CASE AND AFTER GOING INTO THE VALIDITY AND LEGALITY THEREOF, QUASH THE IMPUGNED

ORDER BEARING DIN NO. 2023055700000000C4DF IN ORDER IN APPEAL NO. 83-84/2023- 24/ADC-AII/GST DATED 25/05/2023 (ANNEXURE-A) PASSED BY THE R2 FOR THE PERIOD FROM JULY 2020 TO MARCH 2021. ii) DIRECTION OR ORDER THEREBY DIRECTING R2 TO GRANT REFUND OF RS. 12,08,47,644/- ALONG WITH APPLICABLE STATUTORY AND EQUITABLE INTEREST.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks for the following reliefs: (i) Issue a Writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioners' case and after going into the validity and legality thereof, quash the impugned order bearing DIN No. 2023055700000000C4DF in Order in Appeal No. 83-84/2023-24/ADC-AII/GST dated 25.05.2023 NC: 2024:KHC:36035 [ANNEXURE 'A'] passed by the Respondent No. 2 for the period from July 2020 to March 2021;

(ii) Issue a writ in the nature of a writ B of Mandamus or any other writ in the nature of Mandamus, or direction or order thereby directing Respondent No. 2 to grant refund of Rs.12,08,47,644/- along with applicable statutory and equitable interest;

(iii) Issue any other writ, order or direction as deemed fit and appropriate by this Hon'ble Court

Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

A perusal of the material on record will indicate that pursuant to the refund claim dated 10.06.2022 filed by the petitioner under Section 54 of the Central Goods and Services Tax Act, 2017 for the period from July, 2020 to September 2020, the petitioner received Show Cause Notice dated 20.07.2022 to which he submitted his reply dated 04.08.2022, pursuant to which, refund claim of the petitioner was rejected vide impugned order dated 06.08.2022. Aggrieved by the same, the petitioner has filed an appeal as well as refund claim for Integrated Tax on 21.10.2022 to which the petitioner received a Show Cause Notice and upon him submitting a reply to the same, the said refund claim for IGST was also rejected vide impugned order dated 27.12.2022, which was NC: 2024:KHC:36035 also assailed in an appeal. It is the grievance of the petitioner that despite submitting material and urging various grounds in the aforesaid appeals, respondent No.2 proceeded to pass the impugned common order vide Annexure-A dated 25.05.2023 dismissing both the appeals, aggrieved by which, the petitioner is before this Court by way of the present petition.

A perusal of the material on record including the impugned order at Annexure-A passed by respondent No.2, Appellate Authority will indicate that though several contentions, submissions/citations/circulars etc., have been submitted by the petitioner along with documents, the same have not been considered or appreciated properly and correctly by respondent No.2 - Appellate Authority, warranting interference of this Court in the present appeal.

Under these circumstances, I am of the view that the impugned order at Annexure-A dismissing the appeals filed by the petitioner deserves to be set aside and the matter be remitted back to respondent No.2 for reconsideration afresh in accordance with law. NC: 2024:KHC:36035

In the result, I pass the following: ORDER i) Petition is hereby allowed. ii) The impugned order at Annexure -A dated 25.05.2023 is hereby set aside. iii) The matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law. iv) Liberty is reserved in favour of the petitioner to submit pleadings/documents/citations/circular etc., which shall be considered by respondent No.2 after providing sufficient and reasonable opportunity to the petitioner and hearing him in accordance with law. v) All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. NC: 2024:KHC:36035 vi) Petitioner undertakes to appear before respondent No.2 - Appellate Authority on 23.09.2024 without awaiting further notice. vii) Respondent No.2 is directed to take appropriate decision/ pass appropriate orders within a period of two months from 23.09.2024. viii) All rival contentions are kept open and no opinion is expressed on the same. (S.R.KRISHNA KUMAR) JUDGE

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