Ashis Dhawa vs. The Senior Intelligence Officer, Directorate General Of GST Intelligence, Kolkata And Ors
Facts
The petitioner, Ashis Dhawa, filed a writ petition (WPA 4998 of 2023) before the High Court challenging an action by the Senior Intelligence Officer, Directorate General of GST Intelligence (DGGI), Kolkata Zonal Unit. The DGGI, through written instructions dated 3rd April 2023, acknowledged that a payment made by the petitioner could be refunded. The instruction indicated that the refund should be processed under Section 54 of the CGST Act, 2017, read with Circular No. 125/44/2019-GT, under the ground of 'any other' reason. The petitioner was advised to apply for the refund through RFD-01 application before the proper officer. The writ petition was disposed of at the motion stage based on these instructions.
Held
The Court disposed of the writ petition by directing the respondent Assessing Officer to refund the amount in question to the petitioner within four weeks from the date of receipt of the application. This decision was based on the written instruction issued by the respondent DGGI authority, which acknowledged that the payment made by the petitioner could be refunded in terms of Section 54 of the CGST Act, 2017, read with Circular No. 125/44/2019-GT, under the ground of 'any other' reason. The Court noted that the petitioner was to apply for the refund through the RFD-01 application before the proper officer. The Court disposed of the matter at the motion stage without calling for affidavits, deeming the allegations in the writ petition denied by the respondents.
Key Issues
1. Whether the respondent authority is obligated to refund the payment made by the petitioner under Section 54 of the CGST Act, 2017, read with Circular No. 125/44/2019-GT, on the ground of 'any other' reason. Petitioner's Contention: The petitioner approached the Court seeking a refund of a payment made. The respondent DGGI, through its written instruction, implicitly acknowledged the petitioner's right to a refund under the specified provisions. Revenue's Contention: The respondent DGGI, through its written instruction, agreed to process the refund upon the petitioner filing an application in the prescribed format (RFD-01), indicating their willingness to comply with the law and facilitate the refund.
Sections Cited
Section 54
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2023 Kolkata Zonal Unit & Ors. Mr. Somnath Ganguli, Mr. Sukalpa Seal, Mr. Bhaskar Sengupta, Ms. Priyamvada Singh. … For the Petitioner. Mr. B. P. Banerjee, Mr. Tapan Bhanja. …….for the DGGI. Mr. Debanik Banerjee. …….for the UOI. Heard Learned advocates appearing for the parties. Pursuant to the direction of this Court dated 30th March, 2023, Mr. Banerjee, learned advocate representing the respondent DGGI authority produces written instruction before this Court dated 3rd April, 2023, issued by the Additional Assistant Director, DGGI, KZU and the relevant portion of the said instruction is quoted herein:- “In view of above, the payment made may be refunded, in terms of Section 54 of the CGST Act, 2017 read with Circular No.125/44/2019 – GT, under 2 para 3(1) thereof (i.e. Refund on account of “any other” ground or reason) by the proper officer. Accordingly, the petitioner may apply for refund through RFD-01 application before the proper officer. This issues with the approval of the Additional Director General, DGG
The judgment continues below.
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