Sequel Alloys And Wires Private Limited vs. Union Of INDIA And 2 Others
Held
The Court was informed that the refund had already been granted to the petitioner. Therefore, the petitioner's grievance was redressed, and no further cause of action survived.
Facts
The petitioner filed a writ petition challenging a deficiency memo rejecting their refund application. The court noted that a new notification had been issued which might exclude the period of rejection from limitation calculations.
Key Issues
Whether the refund application was rejected on grounds of limitation and if a subsequent notification could cure this. Whether the refund has already been granted, rendering the petition infructuous.
Sections Cited
Section 168A, Section 54, Section 55, Section 161
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 732 of 2022 Petitioner :- Sequel Alloys And Wires Private Limited Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Abhijeet Mukherji Counsel for Respondent :- A.S.G.I.,C.S.C.,Devendra Gupta Hon'ble Surya Prakash Kesarwani,J.
Hon'ble Chandra Kumar Rai,J.
Heard Sri Abhijeet Mukherji, learned counsel for the petitioner, Sri Nemai Das, learned Chief Standing Counsel for the State-respondents and Sri Devendra Gupta, learned Central Government Counsel.
This writ petition has been filed praying for the following reliefs:- "i) Issue a writ, order or direction in the nature of certiorari calling or records and quashing the impugned side the impugned Deficiency Memo (Form GST RFD-3) bearing reference No. ZD090422022482P dated 11.04.2022 (Annexure -3 to the writ petition) issued by the respondent no.3 and consequently, direct respondent no.3 to process the claims of refund of the petitioner sans any objection of limitation. ii) Issue a writ, order or direction in the nature of prohibition directing the respondent to forthwith stop all further proceedings against the petitioner Company with respect impugned (Form GST RFD-3) bearing refere
The judgment continues below.
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