BharatTaxGST

M/S Vinner Labs Private Limited vs. The Union Of INDIA

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WP/35511/2024HC TelanganaGSTCNR HBHC01068938202419 March 2025Bench: SUJOY PAUL,RENUKA YARA5 pages
For Respondent: SRI M.P.KASHYAP, SENIOR SC

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Cause title — parties, addresses and appearances
I l ! I i i i ,i III I Ii I Ii l ! I 2 t ! HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 35511 OF 2024 134ffi1 :....PETITIONER M/s Vinner Labs Private Sripathi, 1 2thFloor,Block-8, D Asian Suncity, Kothaguda, 500084. Between: AND Limited, Represented by its Director, Rangaraj No.'1-61/AS/B/1201,Sy.No.41,42,48,49,50 and 53, Serilingampalli, Hyderabad Rangareddy, Telangana- 1. The Union of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi- 11000. 2. The Commissioner of Customs and Central Tax, Rangareddy GST Commissionerate, H.No. 1-9817143, VIP Hills, Jaihind Enclave, Madhapur, Hyderabad 500081 . 3. The Deputy Commissioner of Central Tax, Gachibowli CGST'Division, 4th Floor, H.No.'10-3-301 to 303, Serene Heights, above Ratnadeep Super Market, Humayan Nagar, lt4asab Tank, Hyderabad. .....RESPONDENTS Petition Under Arlicle 226 of the Constitution of lndia.praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ or order or direction particularly one in the natur€ of Writ of fV{andamus setting aside the impugned orders passed by..the Respondent t\,Io.3 rejecting the refund of IGST paid by the Petitioner on goods exported in terms of RFD -06 bearin g Nos. 2D3607 24037 O07H dated O9-O7 -2024, Z'D3607 24037 07 96 daled 9 -7 -2024. ZD36O7 24037 05 7C d ated O9-7.2O24 ZD36O7 240667 79N dated 18-07 -2024, and 2D36O7241055758 dated 31-07-2024, rejecting the refunds of --1 i Rs.14,40,426,96, Rs.1,27,27,818.54, Rs. 1,11,12,321.42. Rs.77,06,781, Rs.37,65,930/ - r,:spectively as illegal, arbitrary, partly barretr by limitation, contrary to the pr(,visions of the CGST Act, 2017, without authority of law, and without jurisdiction Counsel for the Pe,titioner : SRl. S. RAVI , SENIOR COUNSET- ttEP SRI M.UMASHANKAR Counsel for the Rerspondent No.1 : Ms. T. SUHASINI Counsel for the Respondent Nos.2 & 3 : SRI M.P.KASHYAP, SENIOR SC

The Court made tl",e following ORDER

1 I I THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No. 3551L of 2o24 ORDER (Per the Hon'ble the Acting Chief Justice SujoA Paul): Sri S. Ravi, learned Senior Counsel represents Sri M. Umashankar, learned counsel for the petitioner; Smt. T. Suhasini, Iearned Central Government Counsel, for respondent No. I and Sri M.P.Kashyap, learned Senior Standing Counsel for CBIC, for respondent Nos'2 and 3' 2- With the consent, hnallY heard

3.

During the course of hearing, learned counsel for the parties reached to a consensus. lt is agreed tiat the impugned rejection orders dated Og-O7.2024, lB'O7'2024 and 31'07'2024 (Annexures-P 1 to P5) may be set aside and the respondents may be directed to consider the claim of the petitioner afresh for refund.

4.

In vien of consensus arrived at' the impugned rejections orders dated Og.O7.2024, 18.O7 '2024 and 3l'O7 '2024 (Annexures-P I to P5) are set aside The matter is remitted back to the respondents to consider the claim of the petitioner afresh ' t \ I t I

2

5.

Wi ,h aforesaid and without expressinp; an1, opinion on merits of trr. case, this writ petition is disposed .f. No costs. In,errl6su16ry applications. stand close d . if any pen d in;1, shall also D/.L VIJAYA LAXMI SlANT REGISTRAR //// ' sE<;Trot,t oFFrcER The Secreta ry, Union of India, Department of Reveiue, rlinis ry of Finance, North Block New Delhi- 11000. The Commissioner of Customs and Central Tax, Rangarecdy GST Commissior,erate, H.No. 1-9817143, VIP Hills, Jaihind Enclztve , Madhapur, Hyderabad r';00081. The Deputy C:ommissioner of Central Tax, Gachibowli CGST )ivision, 4th Floor, H.No 10-3-301 to 303, Serene Heights, above Ratne de ep Super Market, Humayan Nagar, Masab Tank, Hyderabad. One CC to SiRl M.UMASHANKAR, Advocate [OPUC] One CC to 1.. SUHASINI, CENTRAL GOVERNMENT COUNSiEL IOPUCI One CC to .(:iRl M.P.KASHYAP, SENIOR STANDING COUNSiEL, Advocate (oPUC) Two CD Corries $ 4QSI To 1 2 3 4 5 6 7 SA GJP w

HIGH COURT DATED:1910:112025 ORDER WP.No.3S511 of 2024 DISPOSING OF THE W-P WITHOUT CICSTS. --:=' -'r- ., /.-n,i.'- Jt t '6- / ' i' 1 'I o JiJ\ ?[ 0r :.-- f'n t':l) D Jr : ti : * !'l I

Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.