N.N.Singh And Brothers, Barbil, Keonjhar vs. Union Of INDIA

This matter is taken up by hybrid mode.

Heard Mr. Jagamohan Pattnaik, learned counsel for the petitioner and Mr. R. Chimanka, learned Senior Standing Counsel, GST Central Excise and Customs.

The petitioner has filed this writ petition seeking to quash the order dated 21.03.2023 passed by the authority under Annexure-7, and to issue direction to the opposite parties to refund Rs.24,32,767/- paid towards service tax in excess within a stipulated time.

Mr. Jagamohan Pattnaik, learned counsel for the petitioner contended that after five years, now as per the audit report the authority has adjusted the amount towards GST and penalty and, as such, they are not legally permissible to do so and are liable to refund Rs.24,32,767/- paid towards service tax in excess within a stipulated time.

Mr. R. Chimanka, learned Senior Standing Counsel, GST Central Excise and Customs contended that without approaching the authority, the petitioner has approached this Court by filing the present the writ petition, which is absolutely premature one and cannot be sustained in the eye of law.

Having heard learned counsel for the parties and after going through the records, this Court finds that the petitioner is seeking to quash the order dated 21.03.2023 passed by the authority under Annexure-7, which is appealable one and, as such, instead of preferring appeal, the petitioner has approached this Court by filing the present writ petition, which is not maintainable. So far as refund of Rs.24,32,767/- is concerned, without making appropriate application before the appropriate forum for refund thereof, the petitioner has approached this Court by filing the present writ petition. Thereby, the writ petition is premature one. At this point of time, Mr. Jagamohan Pattnaik, learned counsel for the petitioner states that the petitioner may be permitted to move the authority for refund of the amount. But this Court is not inclined to express any opinion on the same. However, if law permits, the petitioner may approach the authority in accordance with law.

Accordingly, the writ petition stands disposed of.