M/S Shri Ambika Fertilizers Through Its Partner Ninesh Damodhar Bhutada vs. The Union Of INDIA Through Its Secretary And Others

Facts

The Petitioner, M/s Shri Ambika Fertilizers, through its partner Nilesh Damodhar Bhutada, filed a writ petition before the Bombay High Court, Aurangabad Bench. The petition sought the completion of the procedure concerning the Petitioner's claim for CGST Credit. The Respondent, the Union of India through its Secretary and others, was represented by their respective counsels. The Petitioner's grievance was related to the processing of their CGST credit claim.

Held

The Court disposed of the writ petition based on the submission made by the learned Advocate representing the Establishment. The Establishment assured the Court that the due procedure laid down in law would be followed. Consequently, the Court directed that the concerned Department would deal with the request of the Petitioner strictly in accordance with the provisions of the Central Goods and Services Tax Act, 2017 and the Rules, 2017. The Court did not delve into the merits of the CGST credit claim itself but ensured that the procedural aspect would be addressed by the authorities as per the law. No specific issue was left undecided, as the petition was resolved by the undertaking given by the Revenue.

Key Issues

1. Whether the Petitioner is entitled to the completion of the procedure for their CGST credit claim under the Central Goods and Services Tax Act, 2017 and the Rules, 2017? The Petitioner argued for the completion of the procedure for their CGST credit claim. The Revenue (Respondent) contended that the due procedure laid down in law would be followed by the Establishment. No specific provisions of the CGST Act or Rules were explicitly debated in the judgment, but the core issue revolved around the procedural completion of the Petitioner's credit claim.