M/S. Celon Laboratories PVT Limited vs. Deputy Commissioner
Held
The High Court upheld the Supreme Court's decision on Rule 89(5) but found that the demand for interest and penalty required reconsideration. The court set aside the portions of the order related to interest and penalty and remanded the matter for a fresh decision.
Facts
The petitioner challenged Rule 89(5) of the CGST Rules and consequent orders demanding recovery of refund, interest, and penalty. The Supreme Court had previously upheld the validity of Rule 89(5), but the petitioner argued against the demand for interest and penalty.
Key Issues
Whether the demand for interest and penalty is justified when the refund was claimed based on a High Court ruling later overturned by the Supreme Court, and if there was suppression of facts.
Sections Cited
Rule 89(5), Section 73, Section 50
AI-generated summary — verify with the full judgment below
[ 32es I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY EIGHTH DAY OF DECEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE SRI JUSTICE C. V. BHASKAR REDDY WRIT PETITION NOS: 16917. 17434. 17443, 17447, 17465 & 17488 0F 2020 WP NO 16917 OF 20201 Between: its Whole{ime Director, Mr. M. adhapur, Hyderabad-S00 081 . ...PETITIONER AND 1 . Deputy Commissioner, of Central Tax and Customs, Gachibowli Division, Hyderabad.
Joint Commissioner, of Customs and Central Tax (Appeals-1), GST Bhavan, Hyderabad.
Union of lndia, rep. by its Secretary, t\4inistry of Finance, Central Secretariat, New Delhi.
Central Board of lndirect Tax, And Customs, GST Policy Wing, Government of lndia, lrlinistry of Finance, New Delhi.
State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. ...RE.,.NDENTS Petition under Artide 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 an appropriate writ or order or direction, more particularly in t
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