M/S. Budge Budge Ref. LTD. And Anr. vs. Union Of INDIA And Ors.
Facts
The petitioner, M/s. Budge Budge Refineries Ltd. & Anr., filed a writ petition (WPA 15234 of 2023) before the High Court. The petition was against the Union of India and other CGST authorities. The core of the dispute appears to revolve around a refund sanction order dated 12th September 2022, which was subsequently set aside. The Court had previously directed the personal presence of the Commissioner and Assistant Commissioner of CGST, Kolkata South. The Assistant Commissioner tendered an unconditional apology for the language used in his order, which was accepted by the Court. The Commissioner assured that the refund issue would be resolved within seven days of the petitioner completing required formalities.
Held
The Court accepted the unconditional apology tendered by the Assistant Commissioner, CGST, Kolkata South, for the language used in his order. The Court was assured by the Commissioner of CGST that the issue concerning the refund would be resolved and the refund would be processed within seven days from the date of the petitioner's compliance with the required formalities. The formalities to be completed by the petitioner were to be intimated to them on 31st July 2023, and upon receipt of such intimation, the petitioner was to comply within three days. The sanction order for refund dated 12th September 2022 was set aside. The personal appearance of both the Commissioner and Assistant Commissioner was dispensed with. The writ petition was disposed of with these directions.
Key Issues
1. Whether the language used in the order passed by the Assistant Commissioner, CGST, Kolkata South, constituted a wilful or deliberate attempt to disregard the majesty of the Court, and if so, what is the consequence? Petitioner's Contention: The petitioner implicitly challenged the order of the Assistant Commissioner through their writ petition, leading to the Court's order for personal appearance and the subsequent apology. The specific arguments of the petitioner are not detailed in the provided text. Revenue's Contention: The Assistant Commissioner, through his counsel, submitted that the language used in his order was not a wilful or deliberate attempt to disregard the Court's majesty and tendered an unconditional apology, which was accepted. The Commissioner assured that the issue would be resolved and refund made within seven days upon compliance of formalities by the petitioner.
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2023 PB Sl. No.
WPA 15234 of 2023 M/s. Budge Budge Refineries Ltd. & Anr. Vs Union of India & Ors. Mr. Nilotpal Chowdhury, Mr. Deepak Sharma. … For the Petitioner. Mr. K. K. Maiti, Ms. Ekta Sinha. …..for the CGST authority. Ms. Sanjukta Gupta. …….for the UOI. In compliance of the order of this Court dated 27th July, 2023, both the Commissioner and Assistant Commissioner of CGST, Kolkata, South, were personally present. The Assistant Commissioner, CGST through his counsel submits that the language used in his order in question was not any wilful or deliberate attempt to disregard the majesty of this Court and he tenders unconditional apology which is accepted. Learned Commissioner of CGST concerned assures this Court through his counsel hat the issue will be resolved and refund will be made within seven days from the date of compliance of the formalities to be done by the petitioner. The formalities which is required to be done by the petitioner shall be intimated to the petitioner on 31st July, 2023 and on receipt of 2 such intimation, the petitioner shall comply the formalities within three days from
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