M.Pawankumar vs. The Commissioner
Held
The Court directed the first respondent to consider the petitioner's representations dated May 22, 2019, and June 18, 2019. The Court ordered the first respondent to pass appropriate orders in light of the refund order dated April 29, 2019, issued by the Assistant Commissioner of CGST and Central Excise, Tirunelveli Division. This direction was to be complied with within a period of six weeks from the date of receipt of a copy of the Court's order. The Court disposed of the writ petition with this direction, making no specific finding on the merits of the misappropriation claim, but effectively ordering the consideration and processing of the refund based on the prior refund order.
Facts
The petitioner, M. Pawankumar, filed a writ petition seeking a mandamus directing the first respondent (The Commissioner, Corporation Main Office) to consider his representations dated May 22, 2019, and June 18, 2019. He sought the refund of service tax amounting to Rs. 1,88,250/-, referencing a refund order dated April 29, 2019, issued by the Assistant Commissioner of CGST and Central Excise, Tirunelveli Division. The petitioner stated he had remitted this amount towards GST and was entitled to a refund. The respondents' counsel submitted that the sanctioned sum was indeed paid but was allegedly misappropriated towards dues payable by the Corporation for GST.
Key Issues
1. Whether the petitioner is entitled to a refund of service tax amounting to Rs. 1,88,250/- in light of the refund order dated April 29, 2019, passed by the Assistant Commissioner of CGST and Central Excise, Tirunelveli Division? (Question of law) Petitioner's contention: The petitioner argued that he had paid Rs. 1,88,250/- towards GST and was entitled to a refund, as evidenced by the refund order issued by the Assistant Commissioner. He sought directions for the first respondent to consider his representations and process the refund. Revenue's contention: The respondents (specifically the second and third respondents, representing the GST authorities) submitted that the sanctioned sum was remitted to the petitioner's account but was subsequently misappropriated to cover the Corporation's outstanding GST dues. They did not explicitly contest the entitlement to the refund but highlighted the issue of misappropriation.
Sections Cited
None explicitly mentioned in the provided text, other than general reference to GST and service tax.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 21.10.2019 CORAM: THE HONOURABLE MR.JUSTICE M.GOVINDARAJ M.Pawankumar : Petitioner Vs. 1.The Commissioner, Corporation Main Office, S.N.High Road, Tirunelveli-1. 2.The Additional/Joint Commissioner, Goods and Service Tax (GST), Central GST and Exercise Department, Tractor Road, N.G.O.Colony, Tirunelveli - 7. 3.The Superintendent, Goods and Service Tax (GST), Central GST and Exercise Department, Tractor Road, N.G.O.Colony, Tirunelveli - 7. : Respondents PRAYER: Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Mandamus, directing the first respondent herein to consider the petitioner's representations dated 22.05.2019 and 18.06.2019 and pass appropriate orders to refund the service tax to the tune of Rs.1,88,250/- (Rupees One Lakh Eighty Eight Thousand Two Hundred and Fifty only) to the petitioner in the light of the order passed by the Assistant Commissioner of CGST and Central Excise, Tirunelveli Division in refund order No.02/2019-20, dated 29.04.2019, within a time stipulated by thi
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