M/S Bushrah Export House , Lko. Thru. Sole Proprietor Mr. Syed Asif Ali vs. Union Of INDIA Thru. Secy. Ministry Of Finance Deptt. Of Reveue New Delhi And Others
Held
The Court found that the cause of action in the present writ petition was different from a pending Special Appeal, despite a related refund claim. The Court directed the petitioner to approach the appellate authority against the impugned orders.
Facts
The petitioner sought a refund of Input Tax Credit (ITC) for garment exports. The refund application was filed in May 2020, but a show cause notice was issued in March 2024, and an order was passed in May 2020, allegedly in violation of statutory timelines and without an opportunity of hearing.
Key Issues
Whether the refund claim was processed within the statutory time limit and with due process. Whether the present writ petition was maintainable given the pendency of a related Special Appeal.
Sections Cited
Section 54(7)
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:52265-DB Court No. - 3 Case :- WRIT TAX No. - 199 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 Reveue New Delhi And Others Counsel for Petitioner :- Yashovardhan Swarup,Desh Deepak Singh Counsel for Respondent :- A.S.G.I.
Hon'ble Mrs. Sangeeta Chandra,J.
Hon'ble Shree Prakash Singh,J.
Heard Sri Yashovardhan Swarup, learned counsel for the petitioner, Sri Saurabh Mishra who has filed his memo of appearance on behalf of the respondent no. 1 and Sri Amit Kumar Singh who appears on behalf of respondent nos. 2 to 5.
This petition has been filed by the petitioner with the following main prayers:- "i. a Writ of Certiorari of a writ, order or direction in the nature of certiorari quashing the order dated 01.05.2024 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 dated 07.03.2024 (GST RFD- 8) with respect to ARN AA0905200368563 contained in Annexure No. 3 to this writ petition; iii. Wri
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