M/S Bushrah Export House , Lko. Thru. Sole Proprietor Mr. Syed Asif Ali vs. Union Of INDIA Thru. Secy. Ministry Of Finance Deptt. Of Revenue , New Delhi And Others
Held
The Court found that although a Special Appeal concerning a similar refund claim was pending, the cause of action in that appeal was different. The Court directed the petitioner to approach the appellate authority against the impugned orders.
Facts
The petitioner, an exporter, claimed an Input Tax Credit refund of Rs. 90,97,998/- for the period February 2020 to March 2020. A show cause notice was issued after nearly four years, allegedly violating the time limit prescribed under Section 54(7) of the CGST Act.
Key Issues
Whether the show cause notice was issued beyond the prescribed time limit under Section 54(7) of the CGST Act, and whether the writ petition was the appropriate remedy given the availability of an appeal.
Sections Cited
Section 54(7)
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 201 of 2024 Petitioner :- M/S Bushrah Export House , Lko. Thru. Sole Proprietor Mr. Syed Asif Ali Respondent :- Union Of India Thru. Secy. Ministry Of Finance Deptt. Of Revenue , New Delhi And Others Counsel for Petitioner :- Yashovardhan Swarup,Desh Deepak Singh Counsel for Respondent :- A.S.G.I.,Dipak Seth Hon'ble Mrs. Sangeeta Chandra,J. Hon'ble Shree Prakash Singh,J. Heard learned counsel for the petitioner and Shri Atul Kumar Singh, learned counsel who has filed his memo of appearance for the opposite party no.1 and Shri Amit Harsh who has filed his memo of appearance on behalf of opposite parties no.2 to 4. This petition has been filed with the following main prayer :- (i) issue a writ, order or direction in the nature of certiorari quashing the order dated 01.5.2024 passed by the opposite party no.4 contained in Annexure no.2 to this writ petition. (ii) a writ of Certiorari of a writ, order or direction in the nature of certiorari quashing the show cause notice the show cause notice dated 14.03.2024 (GST RFD – 6) with respect to ARN AA 091023102578F contained in Annexure No.2 to this writ petition. (iii) a writ of mandamus commanding t
The judgment continues below.
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