M/S. Smile Electronics Limited vs. The Assistant Commissioner - Karnataka High Court, 04 April 2025

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC:14525 WP No. 8309 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 8309 OF 2025 (T-RES) BETWEEN: M/S. SMILE ELECTRONICS LIMITED, (A PUBLIC LIMITED COMPANY REGISTERED UNDER PROVISIONS OF THE COMPANIES ACT, 1956), PLOT NO.13, OLD MADRAS ROAD, BHATTARAHALLI, K.R.PURAM, BANGALORE - 560 049. REPRESENTED BY ITS AUTHORIZED REPRESENTATIVE R. MOHAN. …PETITIONER (BY SRI. MOHAMMED MUJASSIM, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL TAX, DIVISION - 6, CGST BENGALURU EAST COMMISSIONERATE, TTMC/BMTC BUILDING, 2ND FLOOR, DOMUR, BENGALURU - 560 071. 2. COMMISSIONER OF CENTRAL TAX, CGST BENGALURU EAST COMMISSIONERATE, TTMC/BMTC BUILDING, DOMUR, BENGALURU - 560 071. …RESPONDENTS (BY SRI.JEEVAN J. NEERALAGI, ADVOCATE) Digitally signed by KAVYA R Location: High Court of Karnataka - 2 - NC: 2025:KHC:14525 WP No. 8309 of 2025 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF MANDAMUS OR ANY OTHER

ORDER DIRECTING THE RESPONDENTS TO SANCTION REFUND CLAIMS RE-SUBMITTED ON 17.01.2025 AND ORIGINALLY SUBMITTED DURING 12.09.2024 TO 25.09.2024 AS ANNEXURE - B AND ETC.,

THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, petitioner seeks the following reliefs. " (a) Issue a writ of mandamus or any other order directing the respondents to sanction refund claims re-submitted on 17.01.2025 and originally submitted during 12.09.2024 to 25.09.2024 as Annexure - B ; and (b) Grant such other relief as this Hon'ble Court deem fit, in the interest of justice and equity."

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

The limited grievance of the petitioner in the present petition is that, during the period between 2015 and 2019, the petitioner made various pre-deposits with NC: 2025:KHC:14525 the respondent, subsequent to which, the Service Tax Appellate Tribunal passed a common order in Central Excise Appeal No.22225/2014, remanding the matter for re-quantification of demand based on the observations made therein.

In view of the said remand order passed by the Appellate Tribunal, the petitioner re-submitted for refund claims, seeking refund which has not yet been granted by the respondent and as such, the petitioner is before this Court by way of the present petition.

Per contra, the learned counsel for the respondents submits that the respondents have challenged the aforesaid order passed by the Appellate Tribunal before the Hon'ble Division Bench and the same is pending adjudication.

The aforesaid facts and circumstances of the case clearly indicate that though the respondents are said to have challenged the aforesaid order dated 03.09.2024 passed by the Appellate Tribunal before the Division NC: 2025:KHC:14525 Bench, there is no interim order granted in the said appeal, so far. 7. under these circumstances, having regard to the fact that the petitioner had succeeded before the Appellate Tribunal as long back as on 03.09.2024, the petitioner would be entitled to seek refund, subject to further orders to be passed by the Hon'ble Division Bench and as such, it would be just and appropriate to dispose of this petition directing the respondents to consider the claim of the petitioner for refund, re-submitted by the petitioner in terms of the CBEC Circular dated 16.09.2014 and proceed further in accordance with law, within a period of two weeks from the date of receipt of a copy of this order.

Subject to the aforesaid directions, the petition stands disposed of. (S.R.KRISHNA KUMAR) JUDGE BMV*/List No.: 1 Sl No.: 24