Sanjay Kr. Dhelia vs. Union Of INDIA And Ors.
Facts
The petitioner, Sanjay Kumar Dhelia, challenged an order dated February 7, 2022, passed by the GST authority. This order rejected his claim for a refund on the grounds of limitation. The petitioner argued that the rejection order was legally flawed and cited two unreported decisions from the Bombay High Court (Saiher Supply Chain Consulting Pvt. Ltd. vs. The Union of India & Anr.) and the Madras High Court (M/s. GNC Infra LLP vs. Assistant Commissioner). The Union of India, through its learned ASG, conceded that the cited decisions covered the present case in favor of the petitioner. The revenue suggested remanding the matter back to the officer for fresh consideration.
Held
The Court held that the impugned order dated February 7, 2022, rejecting the petitioner's refund claim on the grounds of limitation, was bad in law. This conclusion was reached considering the submissions of both parties. The learned ASG for the Union of India fairly conceded that the unreported decisions cited by the petitioner from the Bombay High Court and the Madras High Court were applicable to the present case and supported the petitioner's claim. Consequently, the Court set aside the impugned order. The Court directed the respondent GST authority to consider the petitioner's refund application afresh on its merits, rather than solely on the point of limitation. A reasoned and speaking order was to be passed within eight weeks from the date of communication of the Court's order. No specific issue was left undecided.
Key Issues
1. Whether the impugned order dated February 7, 2022, rejecting the petitioner's refund claim on the grounds of limitation, is bad in law? The petitioner contended that the order rejecting the refund claim solely on the basis of limitation was legally untenable. To support this, the petitioner relied on two unreported decisions: the Bombay High Court's ruling in "Saiher Supply Chain Consulting Pvt. Ltd. vs. The Union of India & Anr." (January 10, 2022) and the Madras High Court's decision in "M/s. GNC Infra LLP vs. Assistant Commissioner" (September 28, 2021). The revenue, represented by the learned ASG, fairly conceded that the facts of the present case were covered by the aforementioned decisions in favor of the petitioner. The revenue proposed that the matter be remanded to the concerned officer for a fresh consideration.
AI-generated summary — verify with the full judgment below
21-03-2022 Item No.33 ks IN THE HIGH COURT AT CALCUTTA Constitutional Writ Juri iction Appellate Side WPA No.4378 of 2022 Sanjay Kumar Dhelia -vs- Union of India & Ors.
Mr. Sutirtha Das …for the petitioner Mr. Y.J. Dastoor, Ld. ASG, Mr. Siddhartha Lahiri …for the UOI.
Mr. Vipul Kundalia … For the Respondent Nos.3 & 4. None appears on behalf of the respondent/CGST Authority in spite of service of notice and the copy the writ petition. Mr. Kundalia, learned Advocate who usually appears on behalf of the CGST Authority is engaged by this court in this matter to represent the CGST Authority.
Heard learned advocates appearing for the parties.
In this writ petition, petitioner has challenged the impugned order dated February 7, 2022 passed by the respondent-GST authority rejecting the claim for refund to the petitioner on the grounds of limitation.
Learned advocate for the petitioner submits that the impugned order of rejection is bad in law. In support of his contention, he has relied upon an unreported decision of the Bombay High Court dated January 10, 2022 passed in Writ Petitio
The judgment continues below.
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