Bhujadhari Trexim Private LTD And Ors vs. Senior Intelligence Officer, Directorate General Of Goods And Services Tax Intelligence And Ors
Original PDF →Facts
The petitioners, Bhujadhari Trexim Private Limited & Ors., filed a writ petition before the High Court seeking a direction for the refund of an amount allegedly recovered forcibly by the Directorate General of Goods and Services Tax Intelligence (DGGI) through a DRC-03 form. The DGGI, represented by Mr. Bhaskar Prosad Banerjee, submitted that the petitioners must first make a formal application for refund under Section 54 of the CGST Act before the concerned authority. The court considered this submission in disposing of the writ petition.
Held
The Court disposed of the writ petition by granting liberty to the petitioners to make an application under Section 54 of the CGST Act before the concerned authority within ten days from the date of the order. The Court directed that if such an application is filed within the stipulated time, it shall be considered for refund within two weeks from the date of its receipt. Furthermore, before deciding on the refund, the respondent authority must provide the petitioner or their authorized representative with an opportunity for a personal hearing and allow them to rely on any judicial decisions. The Court did not decide on the merits of the refund claim itself but provided a procedural path for its adjudication.
Key Issues
1. Whether the petitioners are entitled to a direction for the refund of the amount recovered by the DGGI through DRC-03, without first filing a formal refund application under Section 54 of the CGST Act? Petitioner's contention: The petitioners seek a direction for the refund of the amount allegedly recovered forcibly. They have approached the High Court directly for this relief. Revenue's contention: The respondent DGGI argued that the petitioners must first make an application for refund under Section 54 of the CGST Act before the appropriate authority in accordance with the law and in the prescribed form. They did not rely on any specific circulars or precedents but on the statutory provision.
Sections Cited
Section 54
AI-generated summary — verify with the full judgment below
WPA 557 OF 2024 24.01.2024
Sl no. 12
Bhujadhari Trexim Private Limited & Ors. Ct no. 2
- Vs - P.M. Senior Intelligence Officer, Directorate General of Goods and Services Tax Intelligence, Kolkata Zonal Unit Ors.
Mr. Debabrata Ghosh Mr. Rajarshi Chatterjee,
… for the petitioners Mr. Bhaskar Prosad Banerjee Mr. Tapan Bhanja
… for the respondent DGGI
Heard learned advocates appearing for the parties. By this writ petition petitioner has made prayer for relief of direction upon the CGST/WBGST authority concerned to refund the amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI. Mr. Banerjee, learned advocate representing the respondent authority concerned submits that for claiming the refund in question petitioner will have to make an application under Section 54 of the CGST Act before the authority concerned in accordance with law and in proper form. Considering such submission of Mr. Banerjee this writ petition being WPA 557 of 2024 is disposed of by granting liberty to the petitioner to make application under Section 54 of the CGST Act in
2 proper form before the authority concerned within ten days from date and if such application is made by the petitioner within the time stipulated herein the same shall be considered for refund in question within two weeks from the date of receipt of such application. It is needless to mention that before taking such decision of refund by the respondent authority concerned petitioner or its authorised representatives shall be given an opportunity of personal hearing and shall be allowed to rely on any judicial decision by any Court.
(Md. Nizamuddin, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.