Viterra INDIA Private Limited vs. The Union Of INDIA
Facts
The petitioner, Viterra India Private Limited, filed a writ petition challenging an Order-in-Appeal dated 03.12.2021 and a Rectification Order dated 28.06.2022, passed by the respondents (Commissioners of GST and Central Excise Appeals). The petitioner sought to quash these orders and sought a direction for the refund of Rs. 2,52,079/- along with interest for the month of August 2018. The dispute pertains to the assessment year 2017-18. The petitioner contended that the issue was covered by a previous order of the same High Court in a batch of writ petitions filed by the petitioner for different periods, which in turn followed a Supreme Court judgment.
Held
The Court held that the present writ petition was squarely covered by its previous order in W.P.(MD) No. 19109 of 2025 and batch, dated 14.07.2025. This earlier order had followed the Supreme Court's decision in Union of India vs. Mohit Minerals Pvt. Ltd. Consequently, the Court found no reason to deviate from its prior ruling. The reasoning was based on the principle of precedent, where a matter already decided by a higher court or a coordinate bench of the same court, on identical facts and legal issues, binds the current bench. The Court directed the respondents to refund the amount of Rs. 2,52,079/- to the petitioner along with appropriate interest, as prayed for. No costs were awarded.
Key Issues
1. Whether the impugned Order-in-Appeal dated 03.12.2021 and Rectification Order dated 28.06.2022, which rejected the petitioner's appeal for refund, are liable to be quashed? (Question of law and fact). Petitioner's contention: The petitioner argued that the issue concerning the refund claim for August 2018 was squarely covered in their favour by the High Court's order in W.P.(MD) No. 19109 of 2025 and batch, dated 14.07.2025. They further contended that this previous order of the High Court had relied on the Supreme Court's decision in Union of India vs. Mohit Minerals Pvt. Ltd. (2022 (61) GSTL 257 (SC)). Revenue's contention: The judgment does not record any specific arguments made by the respondents.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 28.08.2025 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD) Nos.18275 & 18277 of 2025 Viterra India Private Limited. ... Petitioner Vs
The Union of India, Through the Secretary, Ministry of Commerce, Department of Commerce, Udyog Bhavan, North Block, New Delhi - 110 001. 2. The Commissioner of GST and Central Excise (Appeals), Having its Office At Circuit Office, Madurai, No. 4, Lal Bahadur Shastri Marg, Central Revenue Buildings, Madurai - 62. 3. The Joint Commissioner of GST and Central Excise (Appeals), Having its Office At Circuit Office, Madurai, No. 4, Lal Bahadur Shastri Marg, 1/6 https://www.mhc.tn.gov.in/judis Central Revenue Buildings, Madurai.
The Commissioner of CGST and CE, Tuticorin, Circuit Office, Madurai, No. 4, Lal Bahadur Shastri Marg, Central Revenue Buildings, Madurai - 625 002. 5. The Assistant Commissioner of CGST and CE, Tuticorin Circuit Office, Madurai, No. 4, Lal Bahadur Shastri Marg, Central Revenue Buildings, Madurai - 625 002. ... Respondents PRAY
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.