Mmtc-Pamp INDIA Private Limited vs. State Of Haryana And Others
Held
The Court allowed the writ petition, declaring that the petitioner had correctly availed the credit of the amounts ordered to be re-credited in terms of the refund orders dated 05.12.2017, 22.02.2018, and 09.04.2018. The reasoning was based on the admission by the respondents that the refund had been sanctioned and the lack of any claim from the State of Haryana regarding the disputed amount. The Court clarified that any credit the petitioner sought would only be against CGST and not against HGST. No specific procedural history beyond the filing of the writ petition and the filing of a short reply was detailed. The operative direction was to allow the writ petition and issue the declaration as sought, with the noted clarification.
Facts
The petitioner, MMTC-PAMP India Private Limited, filed a writ petition seeking a mandamus to declare that it had correctly availed credit for amounts ordered to be re-credited. These re-crediting orders were issued on 05.12.2017, 22.02.2018, and 09.04.2018. The respondents, including the State of Haryana and CGST authorities, filed a reply admitting that a refund of Rs.32,43,94,834/- had been sanctioned to the petitioner through three orders-in-original. The State of Haryana had no claim regarding this amount. The High Court considered the matter based on the pleadings and the admitted facts.
Key Issues
1. Whether the petitioner has correctly availed the credit of amounts ordered to be re-credited in terms of the refund orders dated 05.12.2017, 22.02.2018, and 09.04.2018? The petitioner argued that it had correctly availed the credit of the amounts ordered to be re-credited. The respondents, through their short reply, admitted the sanction of refund to the petitioner vide the mentioned orders-in-original. The State of Haryana also stated it had no claim regarding this amount. The core issue was the petitioner's entitlement to utilize the re-credited amounts as credit. No specific provisions of the GST Act were explicitly debated or relied upon by either side in the provided text, beyond the general context of credit and refund.
AI-generated summary — verify with the full judgment below
CWP-14591-2021 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 215 CWP-14591-2021 Date of decision: 16.08.2021 MMTC -PAMP India Pvt. Ltd. .....Petitioner versus State of Haryana and others ....Respondents CORAM: Hon'ble Mr. Justice Ajay Tewari Hon'ble Mr. Justice Girish Agnihotri Present: Mr. B.L. Narsimhan, Advocate and Mr. Amrinder Singh, Advocate for the petitioner. Ms. Shruti Jain Goyal, DAG, Haryana for respondent No.
Mr. Anshuman Chopra, Advocate for respondents No.2 & 3. **** AJAY TEWARI, J. (Oral) Taken up through video conferencing. The present writ petition has been filed by the petitioner- MMTC-PAMP India Private Limited, inter alia with a prayer for issuance of a writ in the nature of mandamus for declaring that the petitioner has correctly availed the credit of the amounts ordered to be recredited in terms of the refund orders dated 05.12.2017, 22.02.2018 and 09.04.2018 (Annexures P-3 to P-5 respectively). Short reply by way of affidavit of Shri Pramod Kumar Sheoran, Deputy Commissioner, CGST, Division Palwal, has been filed on behalf of ANJU RANI 2021.08.17 14:50 I attest to the accuracy
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