Syed Asif Ali vs. Union Of INDIA Thru. Secy. Ministry Of Finance Deptt. Of Revenue , New Delhi And Others
Held
The Court did not decide on the merits of the case or the issues raised by the petitioner. Instead, the Court dismissed the writ petition as withdrawn.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. This implies that the petitioner may refile the case, potentially addressing the preliminary objection raised by the respondents or rectifying any procedural deficiencies. No specific findings were made on the refund claim or the validity of the show cause notice and order.
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-6) concerning an application reference number (ARN) AA0910231032948A. The petitioner also sought a writ of mandamus to refund an amount of Rs. 90,97,998.00, part of a total claim of Rs. 98,62,180.00 for the period April 2020 to May 2020, along with applicable interest. The respondents raised a preliminary objection regarding the maintainability of the writ petition, arguing that the registered entity under the CGST Act was M/s Bushrah Export House, not the petitioner, Syed Asif Ali.
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, thereby raising a question of locus standi under the CGST Act, 2017? Contentions: Petitioner: The petitioner sought to quash the impugned order and show cause notice and prayed for the refund of the claimed amount. The petitioner's counsel did not explicitly address the preliminary objection regarding maintainability in the provided text. Respondent: The respondents raised a preliminary objection regarding the maintainability of the writ petition, contending that the petitioner, Syed Asif Ali, is not the registered entity under the CGST Act, but rather the firm M/s Bushrah Export House is. This objection challenges the petitioner's right to file the writ petition.
Sections Cited
CGST Act, 2017
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2024:AHC-LKO:48801-DB Court No. - 3 Case :- WRIT TAX No. - 186 of 2024 Petitioner :- 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 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 - 6) with respect to ARN AA0910231032948A 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 AA0910231032948A dat
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