BharatTaxGST

M/S Volvo Group INDIA Private Limited vs. Union Of INDIA

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WP/17891/2022HC KarnatakaGSTCNR KAHC01041154202222 September 2022Bench: S.R.KRISHNA KUMAR3 pages
For Petitioner: MS. NEETHU JAMES, ADVOCATE FOR SRI RAVI RAGHAVAN, ADVOCATEFor Respondent: SRI AMIT ANAND DESHPANDE, ADVOCATE

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Cause title — parties, addresses and appearances
1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 22ND DAY OF SEPTEMBER, 2022 BEFORE THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.17891 OF 2022 (T-RES) BETWEEN: M/S VOLVO GROUP INDIA PRIVATE LIMITED, #65/2, BAGMANE TECH PARK, BLOCK A, 5TH FLOOR, PARIN BUILDING, C.V.RAMAN NAGAR, BENGALURU-560093 (REPRESENTED BY SHRI AJIT KUMAR DUBEY, SENIOR TAX SPECIALIST REGISTERED UNDER THE COMPANIES ACT, 1956) …PETITIONER (BY MS. NEETHU JAMES, ADVOCATE FOR SRI RAVI RAGHAVAN, ADVOCATE) AND: 1. UNION OF INDIA THROUGH ITS REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, 128-A/NORTH BLOCK, NEW DELHI-110001. 2. THE ASSISTANT COMMISIIONER OF CENTRAL TAX, GST COMMISSIONERATE, BENGALURU EAST, DIVISION-9, BMTC BUS STAND, HAL AIRPORT ROAD, DOMMALURU, BENGALURU-560071 3. THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, THROUGH ITS CHAIRMAN, NORTH BLOCK, NEW DELHI -110001. 4. GOODS & SERVICES TAX NETWORK, 4TH FLOOR, EAST WING, WORLD MARK-1, AERO CITY, NEW DELHI – 110037 ( REPRESENTED BY ITS CHAIRMAN) …RESPONDENTS (BY SRI AMIT ANAND DESHPANDE, ADVOCATE) 2 THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT NO.2 TO ACCEPT THE MANUAL REFUND CLAIM FILED BY THE PETITIONER VIDE LETTER DATED 31.03.2021 (ANNEXURE-F) AND TO ADJUDICATE THE SAME ON MERITS AND ETC. THIS W.P. COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:-

ORDER

In this petition, petitioner has sought for the following reliefs: a) Issue a writ in the nature of mandamus or any other writ, order or direction in the nature thereof, directing the respondent No.2 to accept the manual refund claim filed by the petitioner vide letter dated 31.03.2021 (Annexure – F) and to adjudicate the same on merits;

b) Hold that the petitioner is entitled to refund of Rs.55,00,008/- along with applicable interest in terms of Section 56 of the CGST Act, 2017;

c) Issue any other appropriate writ, which this Hon’ble Court deems appropriate; and d) Order for such further and other reliefs including costs, as the nature and circumstances of the case may require.

2.

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

3.

It is the grievance of the petitioner that its representation dated 31.03.2021 at Annexure-F submitted

3 to respondent No.2 has not been considered so far by respondents nor any order has been passed on the same. Under these circumstances, the petitioner is before this Court by way of present petition.

4.

Per contra, learned counsel for the respondents submits that if reasonable time is given, the respondents would consider and pass necessary order on the said representation.

5.

In view of the aforesaid facts and circumstances and rival submissions, the respondents are hereby directed to address the grievances of the petitioner and consider its representation dated 31.03.2021 at Annexure-F and pass appropriate orders in accordance with law, within a period of four weeks from the date of receipt of a copy of this order.

With the aforesaid directions, the petition stands disposed of. JUDGE

SV

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.