Thriveni Earthmovers PVT. LTD.,Keonjhar vs. The Union Of INDIA

This matter is taken up through hybrid mode.

Heard Mr. Arnav Chakrovarty, learned counsel appearing for the petitioner and Mr. P.K. Panda, learned Sr. Standing Counsel for CGST.

The petitioner has filed this writ petition claiming for refund of the IGST amounting to Rs.10,43,02,865.22 paid on the goods exported by it.

Mr. Chakrovarty, learned counsel for the petitioner contended that in spite of several attempt made by the petitioner, the amount which is due to the petitioner has not been refunded to the petitioner. Therefore, he has approached this Court in the present writ petition. Learned counsel for the petitioner also fairly contended that under Annexure-8, the petitioner has also preferred an appeal before the Additional Commissioner, Customs, Bhubaneswar which is pending decision. Therefore, having no other way out, the petitioner has approached this Court in the present writ petition.

Mr. P.K. Panda, learned Sr. Standing Counsel, CGST contended that since the petitioner has already availed the alternative remedy for refund of the amount, this Court has no juri iction to entertain this writ petition in view of the availability of such alternative remedy.

Having heard learned counsel for the parties and after going through the records, as it appears the petitioner has already filed an appeal before the authority under Annexure-8, which is pending for consideration. Needless to say that though the said appeal was filed on 02.06.2022, no steps have yet been taken with regard to hearing and disposal of the same. Therefore, it is well justified on behalf of the petitioner to approach this court by making such a request, but he has no hesitation to pursue the matter before the appellate authority, who may be directed to hear the matter giving opportunity of hearing to the petitioner, so that the refund application of the petitioner can be considered.

In view of the above, this writ petition stands disposed of issuing direction to opposite party no.3-Addl. Commissioner of Customs, Bhubaneswar to take a decision on the appeal filed by the petitioner under Annexure-8 after giving due opportunity of hearing to the parties. It is worth mentioning here that since the matter is pending with effect from June, 2022, all efforts should be made by the appellate authority to conclude the same as expeditiously as possible, by giving opportunity of hearing to the parties.