M/S Hutti Gold Mines Company LTD. vs. The Union Of INDIA - Karnataka High Court, 15 June 2023

Cause title — parties, addresses and appearances

- 1 - WP No. 102277 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 15TH DAY OF JUNE, 2023 BEFORE THE HON'BLE MR JUSTICE S.VISHWAJITH SHETTY WRIT PETITION NO. 102277 OF 2023 (T-RES) BETWEEN: M/S. HUTTI GOLD MINES COMPANY LTD., 12-10-97/31, PARA GARDEN, MG ROAD, SIYA TALAB, RAICHUR-584101 (R/BY MR. SANJAY BHALCHANDRA S., MANAGING DIRECTOR) INCORPORATION SECTION 18(3) OF COMPANIES ACT 1956. … PETITIONER (BY SRI. SHIVARAJ C BELLAKKI AND SMT. SUDESHNA BANERJEE, ADVOCATES) AND: 1. THE UNION OF INDIA, THROUGH ITS REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANACE, 128-A/NORTH BLOCK, NEW DELHI-110001. 2. COMMISSIONER OF CENTRAL TAX, NO.71, CLUB ROAD, BELAGAVI-590001. 3. JOINT COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE (APPEALS), NO.71, CLUB ROAD, BELAGAVI-590001. 4. ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, 3RD FLOOR, 2ND CROSS, SRI BASAVA ARCADE, GANDHI NAGAR, BALLARI-583103. … RESPONDENTS RAKESH S HARIHAR Digitally signed by RAKESH S HARIHAR Location: High Court of Karnataka, Dharwad Date: 2023.06.16 13:28:13 +0530 - 2 - WP No. 102277 of 2023 (BY SRI. SHIVARAJ BALLOLI, ADVOCATE FOR R1 & R2) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT OR ORDER OR DIRECTION UNDER ARTICLE 226 OF THE CONSTITUTION QUASHING THE IMPUGNED ORDER-IN-APPEAL NO. BGM-MYH-JC- 001-22-23-GST DATED 25.04.2022 IN APPEAL NO. 55/2021/BM/GST/1305/22 PASSED BY RESPONDENT NO. 3, ANNEXED AS ANNEXURE-A, REJECTING REFUND OF RS. 73,44,214/- FOR THE PERIOD NOVEMBER 2018 & ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

ORDER

The petitioner has preferred this writ petition under Article 226 and 227 of the Constitution of India with the prayer to quash the impugned order Annexure – A dated 25.04.2022 passed in Appeal No.55 / 2021 / BM / GST / 1305 / 22 by the respondent No.3, wherein the prayer made by the petitioner for refund of input tax credit has been rejected.

Heard the learned counsel for the parties.

The petitioner’s prayer for refund of input credit tax for the month of November 2018 was rejected by the 4th respondent on the ground of limitation. The said order was assailed by the petitioner before the 3rd respondent

- 3 - appellate authority, who has passed the impugned order vide Annexure- A dated 25.04.2022. Being aggrieved by the same, the petitioner is before this Court.

Learned counsel for the petitioner submits that the dispute involved in the present petition is squarely covered by the series of orders passed by the Hon’ble Supreme Court as well as by this Court. She has placed reliance on the orders passed by the Co-ordinate Bench of this Court in W.P. No.23995/2022 disposed of on 13.01.2023 in the case of M/s.Mangalore Refinery and submission made by petitioner’s counsel. However he contends that the order of rejection was passed by the Assistant Commissioner prior to the notification dated 15.07.2022 and therefore no fault can be found in the same.

Be that as it may be, the fact remains that this Court has already considered the question involved in this writ petition in W.P. No.23995/2022 and therefore, even this writ petition is required to be disposed of in terms of the orders passed in the said petition by the Co-ordinate Bench of this Court. Accordingly, the following: ORDER

The writ petition is allowed. The impugned order at Annexure – A dated 25.04.2022 passed by the 3rd respondent is set aside and the petitioner’s application for refund is restored and the 4th respondent is directed to consider the same afresh in accordance with law. The petitioner shall appear before the 4th respondent without further notice on 06.07.2023. JUDGE

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