Judgment
25.8.2026 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.
1. 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.
2. Since the Goods and Services Tax Appellate Tribunal is now functional, the petitioner company should have all its contentions decided by the said Tribunal.
3. If the petitioner company prefers an appeal before the Tribunal, Kolkata Bench, under Section 112 of the said Act in respect of the appellate order dated May 6, 2025 within a period of two weeks
2 from date, such appeal shall be entertained without any objection as to limitation. Having regard to the peculiar facts of this case, such appeal shall be disposed of by the Tribunal as expeditiously as possible, preferably within a period of three months of its filing.
4. It is made clear that the Court has not entered upon the merits of the matter and it shall be open to the parties to urge their respective contentions before the Tribunal.
5. With the above observations and directions, the writ petition is disposed of.
6. Urgent photostat certified copy of this order be supplied to the parties, if applied for, as early as possible.
(Smita Das De, J.)