Syed Asif Ali vs. Union Of INDIA Thru. Secy. Ministry Of Finance Deptt. Revenue , New Delhi And Others
Held
The Court did not decide the substantive issues regarding the refund or the validity of the show cause notice and order. Instead, the Court dismissed the writ petition as withdrawn. The dismissal was granted with liberty to the petitioner to file a fresh petition for the same cause of action. The preliminary objection raised by the respondents regarding the maintainability of the writ petition due to the petitioner being an individual and the GST registration being in the name of a firm was noted. However, the Court did not render a finding on this objection. The operative direction was solely the dismissal of the petition as withdrawn, with the aforementioned liberty.
Facts
The petitioner, Syed Asif Ali, filed a writ petition seeking to quash an order dated 01.05.2024 and a show cause notice dated 14.03.2024 (GST RFD-8) concerning ARN AA091023102578F. The petitioner also prayed for a writ of mandamus to refund and disburse an amount of Rs. 90,97,998.00, claimed via ARN AA091023102578F dated 18.10.2023, for the period of February 2020 to March 2020. The respondent authorities raised a preliminary objection regarding the maintainability of the writ petition, arguing that the registered entity under the CGST Act is M/s Bushrah Export House, not the petitioner, Syed Asif Ali. The Court heard learned counsel for the parties and perused the record.
Key Issues
1. Whether the writ petition filed by Syed Asif Ali is maintainable when the GST registration is in the name of M/s Bushrah Export House, as per Section 3 of the CGST Act, 2017. The petitioner contended that the writ petition is maintainable as he is seeking a refund of taxes paid by his firm and the authorities have failed to process the refund. The petitioner sought quashing of the show cause notice and the order, and a direction for the refund of Rs. 90,97,998.00 with interest. The respondent contended that the writ petition is not maintainable because the petitioner, Syed Asif Ali, is an individual, while the GST registration and the transaction in question pertain to a firm, M/s Bushrah Export House. They argued that the petition should have been filed by the registered entity.
Sections Cited
Section 3
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:48776-DB Court No. - 3 Case :- WRIT TAX No. - 185 of 2024 Petitioner :- Syed Asif Ali Respondent :- Union Of India Thru. Secy. Ministry Of Finance Deptt. 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 parties and perused the record.
This petition has been filed with the following main prayer :- (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.1 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 14.03.2024 (GST RFD - 8) with respect to ARN AA091023102578F contained in Annexure No.2 to this writ petition. (iii) a writ of Mandamus commanding the opposite parties to refund the amount of Rs.90,97,998.00 (Rupees Ninety Lakh Ninety Seven Thousand Nine Hundred Ninety Eight) as claimed vide (Application Reference Number) ARN AA091023102578F dated 18.
The judgment continues below.
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