M/S.Tata Steel Bsl LTD. vs. Union Of INDIA
Held
The High Court did not express any opinion on the merits of the case. It directed the petitioner to avail the alternative remedy of appeal before the appellate authority.
Facts
The petitioner challenged the rejection of their GST refund application for input tax credit relating to export of goods and services. The petitioner claimed the refund was rejected without following due process and principles of natural justice.
Key Issues
Whether the GST refund application was rejected in violation of principles of natural justice and statutory procedure. Whether the writ petition is maintainable when an alternative remedy of appeal is available.
Sections Cited
Rule 90(3), Rule 92(3), Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER
Heard learned counsel for the parties by Video Conferencing mode.
This writ petition has been filed by the petitioner-M/s. Tata Steel BSL Ltd. challenging the orders dated 10.08.2020 under Annexure-7 by which the application of the petitioner for refund in RFD-01 in respect of input tax credit (ITC) relating to export of goods and services, has been rejected by the Dy. Commissioner of CT & GST, Dhenkanal Circle-O.P. No.3. 3. Mr. J. Sahoo, learned Sr. Counsel for the petitioner submits that the petitioner claimed ITC for the period April, 2018 to June, 2018 vide refund application in GST-RFD-01 along with all supporting documents before the opposite party no.3 for refund of unutilized ITC equivalent to turnover of export of goods to total adjusted turnover for the same period. The opposite party No.3, on receipt of application, issued acknowledg
The judgment continues below.
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