M/S Ambuja Cements Limited And Anr vs. Union Of INDIA And Ors.
Held
The Court directed the petitioner to file an appeal before the GST Appellate Tribunal within two weeks, which would be entertained without objection as to limitation. The Tribunal is to dispose of the appeal expeditiously.
Facts
The petitioner challenged an appellate order that rejected their claim for a GST refund of Rs. 36.54 crore following a contract cancellation. The Goods and Services Tax Appellate Tribunal is now functional.
Key Issues
Whether the GST Appellate Tribunal, now functional, should decide the petitioner's refund claim. The court did not decide on the merits of the case.
Sections Cited
Section 107, Section 112
AI-generated summary — verify with the full judgment below
2026 ct no. 10 Sl. 12 AGM
WPA 18324 of 2025
M/s. Ambuja Cements Limited & Anr. -Versus- Union of India and Ors.
Mr. J.P. Khaitan, Sr. Adv. Ms. Shreya Mundhra. …for the petitioners.
Mr. Bhaskar Prosad Banerjee. Mr. Tapan Bhanja.
… For the CGST Authority.
Mrs. Indrani Chakraborty. Ms. Shreya Sinha.
… For the Union of India.
The subject matter of challenge in the present writ petition is an appellate order bearing No. 125/CGST/Kol. South/2025 dated May 6, 2025 passed under Section 107 of the Central Goods Services Tax Act, 2017 whereby an adjudication order dated August 2, 2023 rejecting the petitioner company’s claim for refund of GST amounting to Rs. 36.54 crore consequent to cancellation of contract was rejected.
Since the Goods and Services Tax Appellate Tribunal is now functional, the petitioner company should have all its contentions decided by the said Tribunal.
If the petitioner company prefers an appeal before the Tribunal, Kolkata Bench, under Section 112 of the sa
The judgment continues below.
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