M/S. Paradeep Phosphates LTD. vs. Asst. Commissioner, CGST And Central Excise
Held
The Court held that an efficacious statutory remedy under Section 107 of the CGST Act was available to the petitioner. Therefore, the writ petition was not maintainable at this stage.
Facts
The petitioner sought a refund of unutilized Input Tax Credit (ITC) due to an inverted duty structure. The Assistant Commissioner rejected the refund application without a reasoned order or opportunity for a hearing. The petitioner challenged this order in the High Court.
Key Issues
Whether a writ petition is maintainable when an alternative statutory remedy is available. Whether the impugned order rejecting the refund was valid without a reasoned order and opportunity for hearing.
Sections Cited
Section 107
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02 03.09.2020
Heard Mr.Jnanesh Mohanty, learned counsel for the petitioner and Mr.R.S.Chimanka, learned Senior Standing Counsel for CGST & Central Excise through Video Conferencing mode.
The petitioner-Company in this writ petition prays for a direction to set aside the order passed by the Assistant Commissioner, CGST and Central Excise, Cuttack Division (OP No.1) in rejecting the refund of unutilized ITC to the petitioner-Company accumulated taking into account of inverted duty structure. The petitioner-Company further prays for a direction to the opposite party No.1 to pass a reasoned and speaking order in accordance with law taking into consideration the Circular No.59/33/2018-GST dated 04.09.2018 (Annexure-4) issued by the Central Board of Indirect Taxes and Customs affording opportunity of hearing to the petitioner as well as for consequential reliefs.
Mr.Mohanty, learned counsel for the petitioner-Company submits that the petitioner- Company is a manufacturer of fertilizer registered under the provisions of the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’) bearing registration No.21AABCP3276D1ZW. Fo
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