Serum Institute Of INDIA PVT. LTD. vs. Union Of INDIA And Ors
Held
The Court allowed the writ petition to be disposed of as withdrawn. The Court directed the Assistant Commissioner, Division VI (Hadapsar), Pune-II GST Commissionerate, to decide the petitioner's application dated January 18, 2021, within two weeks from the date of receiving an authenticated copy of the order. The Court further stipulated that the decision of the Assistant Commissioner should be communicated to the petitioner within one week of its passing. If the application for re-credit is allowed, the amount of Rs. 16,48,14,781/- shall be re-credited to the petitioner's Electronic Credit Ledger within one week of the order being passed. In the event of an adverse order against the petitioner, they would be at liberty to file appropriate proceedings. The Court did not expressly leave any issue undecided, as the matter was resolved by a direction to decide the pending application.
Facts
The petitioner, Serum Institute of India Pvt. Ltd., filed a writ petition before the Bombay High Court. The petitioner sought a direction to the Assistant Commissioner, Division VI (Hadapsar), Pune-II GST Commissionerate, to decide their application dated January 18, 2021. This application requested the re-crediting of an amount of Rs. 16,48,14,781/- to the petitioner's Electronic Credit Ledger. The petitioner had previously debited this amount from their ledger under Rule 86(3) of the CGST Rules, 2017, in relation to a refund. The petition was filed against the Union of India and other respondents.
Key Issues
1. Whether the Assistant Commissioner, Division VI (Hadapsar), Pune-II GST Commissionerate, should be directed to decide the petitioner's application dated January 18, 2021, for re-crediting Rs. 16,48,14,781/- to their Electronic Credit Ledger, which was debited under Rule 86(3) of the CGST Rules, 2017. Petitioner's Contention: The petitioner, through their senior counsel, sought liberty to withdraw the petition and prayed for a decision on their application for re-crediting the refund amount, which had already been debited from their Electronic Credit Ledger under Rule 86(3) of the CGST Rules, 2017. Revenue's Contention: The judgment records no specific argument from the respondents. The AGP appeared for Respondent No. 4, and counsel appeared for the Union of India.
Sections Cited
Rule 86(3)
AI-generated summary — verify with the full judgment below
bdp 1 1-wp-889.22.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 889 OF 2022 Serum Institute of India Pvt. Ltd. … Petitioner Versus Union of India and Ors. … Respondents ****** Mr. Rohan Shah, Senior Advocate a/w Mr. Anupam Dighe, Ms. Shrusti Relekar and Ms. Chandani Tanna i/by India Law Alliance for the Petitioner. Mrs. A. A. Purav, AGP for the Respondent No.
Mr. J. B. Mishra for the Union of India. ****** CORAM: R. D. DHANUKA AND S. M. MODAK, JJ.
DATE : 31st JANUARY, 2022 (Through Video Conference) P.C. :- . Mr. Shah, learned senior counsel for the petitioner on instruction seeks liberty to withdraw this petition and prays that the application dated 18th January, 2021 filed by the petitioner before the Assistant Commissioner, Division VI (Hadapsar), Pune-II GST Commissionerate, ICE House, Sassoon Road, Pune – 411 001, requesting to re-credit the amount of refund, since the petitioner has already debited the Electronic Credit Ledger Account under the Rule 86(3) of CGST Rules, 2017 be decided.
Writ Petition is allowed to be disposed off as withdrawn with a dire
The judgment continues below.
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