M/S. Rydberg vs. Assistant Commissioner, CGST And Cx, Khardah Division, Kol. North, Comm. And Ors.
Held
The Court quashed the rejection order and directed the respondent to process the petitioner's refund along with interest within three weeks. Failure to comply will result in additional interest.
Facts
The petitioner's refund application was rejected due to a pending enforcement case. The enforcement case has since been closed by the GST authorities, and they have no objection to reconsidering the refund.
Key Issues
Whether the rejection of a refund due to a pending enforcement case is justified when the case is subsequently closed. The court also considered the process for granting refunds with interest.
Sections Cited
Section 54, Section 56
AI-generated summary — verify with the full judgment below
26 12 Ct. No.10 Sws.M
WPA 28043 of 2024 with CAN 2 of 2026
M/s. Rydberg vs. Assistant Commissioner, CGST & CX, Khardah Division&Ors.
Mr. Indranil Banerjee Mr. Subrata Mukherjee …for the petitioner
Mr. SoumenBhattacharjee Ms. Shradhya Ghosh
…for the State
Mr. Smarajit Roy Chowdhury Mr. SujitMitra
…for the Union of India Mr. Kaushik Dey Mr. KaustavKantiMaity
…for the CGST Authority
Pursuant to the order dated 25.08.2026, the State-respondents have already obtained instructions from the concerned department and filed a report, which is taken on record.
From the report, it appears that the entire enforcement case is being closed from Enforcement module without forwarding the case to assessment and adjudication module and, accordingly, the enforcement case has been closed from GST portal after uploading the Final Report in GST Portal. Therefore, foundation for rejection of refund does not survive.
2
It is further submitted that the refund application has been rejected on 05.10.2022 due to the pendency of the proceedings initiated by the GST authorit
The judgment continues below.
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