M/S Shalimar Incense PVT LTD. vs. Assistant Commissioner Of Central Tax (GST)
Original PDF →WP/3181/2020HC KarnatakaGSTCNR KAHC01005167202005 January 2023Bench: B M SHYAM PRASAD8 pages
For Petitioner: SRI. RAVI RAGHAVAN, ADVOCATEFor Respondent: SRI. JEEVAN J. NEERALGI, ADVOCATE
No AI summary yet for this judgment.
Heard together (3 matters)
WP NO.50363/2018
WP NO.50364/2018
WP NO.3181/2020
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 05TH DAY OF JANUARY 2023
BEFORE
THE HON’BLE MR. JUSTICE B. M. SHYAM PRASAD
WRIT PETITION NO.51233/2019
C/W
WP NOS. 40689/2018, 50363/2018,
50364/2018, 3181/2020 (T-RES)
IN WP NO. 51233/2019
BETWEEN :
M/S LUNAR EXPORTS PVT. LTD.
PLOT NO.706
HOOTAGALI INDUSTRIAL AREA
BELAVADI POST,
MYSORE-570018
(REPRESENTED BY BASTIAN JOSPECH
MANAGER DIRECTOR).
... PETITIONER
(BY SRI. RAVI RAGHAVAN, ADVOCATE)
AND :
1.
UNION OF INDIA
REPRESENTED BY ITS UNDER SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE
NORTH BLOCK
NEW DELHI-110001.
2.
COMMISSIONER OF CENTRAL TAX
VINAYA MARGA
SIDDHARTHA NAGAR
GST COMMISSIONERATE
2
MYSORE-570011.
3.
ADDITIONAL COMMISSIONER OF CENTRAL TAX
VINAYA MARGA
SIDDHARTHA NAGAR
GST COMMISSIONERATE
MYSORE-570011.
... RESPONDENTS
(BY SRI. JEEVAN J. NEERALGI, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLE 227
OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
AND HOLD THAT THE AMENDMENT TO RULE 89(5) OF
THE CGST RULES, 2017 VIDE NOTIFICATION NO.21/2018-
CENTRAL TAX DATED 18.04.2018 AND NOTIFICATION
NO.26/2018-CENTRAL
TAX
DATED
13.06.2018
VIDE
ANNEXURE-E AND G IS ULTRA VIRES SEC. 54(3) OF THE
CGST ACT, 2017 AND ILLEGAL AND VIOLATIVE OF
ARTICLE 14 AND ARTICLE 19(1)(g) OF CONSTITUTION OF
INDIA.
IN WP NO. 40689/2018
BETWEEN :
M/S EMMVEE PHOTOVOLTAIC POWER PVT LTD
SOLAR TOWER,
# 55, 6TH MAIN, 11TH CROSS,
LAKSHMAIAH BLOCK,
GANGANAGAR,
BANGALORE-560024
REPRESENTED BY DIRECTOR FINANCE.
... PETITIONER
(BY SRI. RAVI RAGHAVAN, ADVOCATE)
AND :
1.
UNION OF INDIA
REPRESENTED BY ITS UNDER SECRETARY,
MINISTRY OF FINANCE,
3
DEPARTMENT OF REVENUE,
NORTH BLOCK,
NEW DELHI-110001.
2.
COMMISSIONER OF CENTRAL TAX
BENGALURU NORTH,
BANGALORE – 560 032.
3.
ASSISTANT COMMISSIONER OF CENTRAL TAX
NORTH DIVISION,
BANGALORE – 560 027.
... RESPONDENTS
( BY SRI. JEEVAN J. NEERALGI, ADVOCATE)
THIS WRIT PETITION IS FILED UNDER ARTICLE 227
OF THE CONSTITUTION OF INDIA PRAYING TO HOLD
THAT THE AMENDMENT OF RULE 89 OF THE CGST RULES
VIDE NOTIFICATION NO.21/2018 - CENTRAL TAX DATED
18.04.2018 AND NOTIFICATION NO.26/2018-CENTRAL TAX
DATED 13.06.2018 VIDE ANNEXURE-G AND H IS ILLEGAL
AND VIOLATIVE OF ARTICLE 14 AND ARTICLE 19 (1)(g) OF
THE CONSTITUTION OF INDIA; QUASH THE REFUND
REJECTION ORDERS DATED 26.07.2018.
IN WP NO.50363/2018
BETWEEN :
VKC FOOTPRINTS GLOBAL PVT LTD
2ND STAGE, PLOT NO.488 D/E,
4TH PHASE, 14TH CROSS,
PEENYA INDUSTRIAL AREA,
BANGALORE-560 022
(REPRESENTED BY V ABDUR RASHEED
DIRECTOR).
... PETITIONER
(BY SRI.RAVI RAGHAVAN, ADVOCATE)
4
AND :
1.
UNION OF INDIA
REPRESENTED BY ITS UNDER SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NORTH BLOCK,
NEW DELHI-110 001.
2.
COMMISSIONER OF CENTRAL TAX
BENGALURU NORTH,
BENGALURU-560 032.
3.
ASSISTANT COMMISSIONER OF
COMMERCIAL TAXES
GOODS AND SERVICE TAX OFFICE,
KIADB BUILDING,
1ST FLOOR,PEENYA 2ND STAGE,
BANGALORE-560 058.
... RESPONDENTS
(BY SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLE 227
OF THE CONSTITUTION OF INDIA PRAYING TO HOLD
THAT THE AMENDMENT OF RULE 89 OF THE CGST RULES
IS ULTRA VIRES SECTION 54(5) INASMUCH AS SECTION
54(3) PROVIDES FOR REFUND OF ‘ANY UNUTILIZED INPUT
TAX CREDIT’ ACCUMULATED ON ACCOUNT OF INVERTED
DUTY STRUCTURE THEREBY COVERING CREDIT OF BOTH
‘INPUTS’ AND ‘INPUT SERVICES’.
IN WP NO.50364/2018
BETWEEN :
VEEKSEY SANDALA INDIA PVT LTD
PLOT NO.4-B,KIADB INDUSTRIAL AREA,
5
NANJANGUD,MYSORE,
KARNATAKA-571 302
(REPRESENTED BY MANOJ P BASTIAN DIRECTOR).
... PETITIONER
(BY SRI.RAVI RAGHAVAN, ADVOCATE)
AND :
1.
UNION OF INDIA
REPRESENTED BY ITS UNDER SECRETARY,
MINISTRY OF FINANCE,
DEPARTMENT OF REVENUE,
NORTH BLOCK,
NEW DELHI-110 001.
2.
COMMISSIONER OF CENTRAL TAX
BENGALURU NORTH,
BENGALURU-560 032.
3.
COMMERCIAL TAX OFFICER
GOODS AND SERVICE TAX OFFICE,
KIADB BUILDING,
15TH CROSS,R.P.ROAD,
NANJANAGUD-571 301.
... RESPONDENTS
(BY SRI. JEEVAN J NEERALGI FOR R1 & R2;
SRI. HEMAKUMAR K, AGA FOR R3)
THIS WRIT PETITION IS FILED UNDER ARTICLE 227
OF THE CONSTITUTION OF INDIA PRAYING TO HOLD
THAT THE AMENDED RULE 89 OF THE CGST RULES IS
ULTRA VIRES SECTION 54[5] INASMUCH AS SECTIN 54[3]
PROVIDE FOR REFUND OF 'ANY UNUTILIZED INPUT TAX
CREDIT' ACCUMULATED ON ACCOUNT OF INVERTED
DUTY STRUCTURE THEREBY COVERING CREDIT OF BOTH
'INPUTS' AND 'INPUT SERVICES.
6
IN WP NO.3181/2020
BETWEEN :
M/S SHALIMAR INCENSE PVT LTD.,
SHALIMAR HOUSE NO.32 AND 33,
3RD CROSS, SRIRAMPURAM,
BENGALURU-560021
REPRESENTED BY SHRI ALKESH VINOD SHAH,
DIRECTOR,
AGED ABOUT 36 YEARS,
S/O VINOD KANJI SHAH.
... PETITIONER
(BY SRI. C.R. RAGHAVENDRA, ADVOCATE)
AND :
1.
ASSISTANT COMMISSIONER OF
CENTRAL TAX (GST), ND-2,
DIVISION, BENGALURU NORTH
COMMISSIONERATE, NO.29/2,
CRESCENT ROAD,
BASAVESHWARA BUILDING,
(OPP MALLIGE MEDICAL CENTER)
BENGALURU-560001.
2.
COMMISSIONER OF CENTRAL TAX AND
CENTRAL EXCISE
BENGALURU NORTH COMMISSIONERATE,
HMT BHAVAN,
GANGANAGAR,
BENGALURU-560032.
3.
CENTRAL BOARD OF INDIRECT
TAXES AND CUSTOMS
NORTH BLOCK,
NEW DELHI-110001.
(REPRESENTED BY ITS CHAIRMAN)
4.
UNION OF INDIA
MINISTRY OF FINANCE,
7
REPRESENTED BY SECRETARY,
NORTH BLOCK,
NEW DELHI-110001.
... RESPONDENTS
(BY SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R3-R4;
SMT. VANITA K.R., ADVOCATE FOR R1 & R2)
THIS WRIT PETITION IS FILED UNDER ARTICLE 227
OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE
THE PROVISIONS OF SUB RULE (5) OF RULE 89 OF CGST
RULES, 2017 ENCLOSED AS ANNX-A ARE ULTRA VIRES
SEC. 54(3) OF THE CGST ACT, 2017 AS ALSO BEING
UNREASONABLE AND DISCRIMINATORY AND THEREFORE
TO BE STRUCT DOWN AS VIOLATIVE OF ARTICLE 14
AND/OR 19.
THESE
WRIT
PETITIONS
COMING
ON
FOR
PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, THE
COURT MADE THE FOLLOWING:
Sri Ravi Raghavan, the learned counsel for the petitioners, as also Sri.Jeevan J. Neeralgi, the learned counsel for the respondents – the Revenue, submit that it is now settled that with the decision of the Hon’ble Supreme Court in Union of India and Others v. VKC Footsteps India Private Limited reported in (2022) 2 SCC 603 that none of the petitioners would be entitled for any refund other than the refund available because
8 of the unutilized input tax credit and as such, the petition is rendered infructuous.
With this submission being taken on record, the petitions stand disposed of as having become infructuous but with the clarification that the petitioners are reserved liberty, subject to all just exceptions in law, to urge those grounds that are not covered by the aforesaid decision of the Hon’ble Supreme Court before the authorities in the appropriate proceedings. JUDGE
SA/- Ct:sr
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.