BharatTaxGST

M/S Royal Vintage Jewels LLP vs. Union Of INDIA

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CW/9187/2020HC RajasthanGSTCNR RJHC02043567202020 May 2022Bench: PRAKASH GUPTA,SAMEER JAIN3 pages

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Cause title — parties, addresses and appearances
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9187/2020 M/s Royal Vintage Jewels Llp, 303, 3Rd Floor, Siddha Jewels, Nathmal Ji Ka Katla, Sanganeri Gate, Jaipur 302003 (Through Partner Anoop Kumar Jain) ----Petitioner Versus 1. Union Of India, Through Secretary Ministry Of Finance (Department Of Revenue) No. 137, North Block, New Delhi- 110001 2. Goods And Service Tax Council, Through Chairman, 5Th Floor Tower-Ii Jeevan Bharti, Building, Jan Path Road, Connaught Place, New Delhi - 110001. 3. The Assistant Commissioner (Central Taxes), Range- 11, Division C, Central Goods And Service Taxation, Central Goods And Service Taxation Office Vidhyadhar Nagar, Jaipur. 4. The Commissioner Customs, Ncr Building, Statue Circle, C-Scheme, Jaipur, 302005. ----Respondents For Petitioner(s) : Mr. Priyesh Kasliwal, Adv. For Respondent(s) : Mr. Kinshuk Jain, Adv. HON'BLE MR. JUSTICE PRAKASH GUPTA HON'BLE MR. JUSTICE SAMEER JAIN

Order 20/05/2022

1.

Present petition is filed against non-refund of the amount of IGST paid without authority of law. Petitioner has approached this court for issuance of appropriate directions to the respondents for release of refund along with 18 per cent interest from the date of shipping bill until the payment of refund amount qua the export goods.

(2 of 3) [CW-9187/2020]

2.

On perusal of the writ petition it was analyzed that one legal notice dated 30.06.2020 marked as annexure-16 was addressed to Assistant Commissioner of Customs, Jaipur whereby it was submitted by learned counsel for the petitioner that the petitioner had carried the goods for export in the exhibition which was held from 14.11.2018 to 17.11.2018. The total value of taxable goods exported through Jaipur port approximately was Rs.3.50 crores on which approximately Rs.10.5 lakhs IGST was paid. The same was reflected in the invoice, documents and returns.

3.

Learned counsel for the petitioner submitted that inspite of various department circulars and legal provisions the amount paid qua the export has not been refunded and therefore he has submitted the said legal notice under the compelling circumstances. The respondents neither refunded the said amount nor replied to the legal notice within the given time. Therefore, he has approached the court for issuance of necessary directions.

4.

Considering the said argument, this court without entering into the merits of the case at the threshold directs the respondents to consider the legal notice dated 30.06.2020 after affording opportunity of hearing to the petitioner by giving a reasonable notice of 7 days. The respondent authorities are expected to adjudicate upon the said legal notice and the grievance within the specified time of 30 days from the receipt of the order of this court.

5.

In the light of above directions, the writ petition is disposed of in above terms. (SAMEER JAIN),J (PRAKASH GUPTA),J

(3 of 3) [CW-9187/2020] JKP/14

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.