M/S Dasmesh Weaving And Dyeing Mills PVT LTD vs. Union Of INDIA And Ors

Held

The Court held that the impugned orders dated June 3, 2020, and June 29, 2020, rejecting the petitioner's refund claim, were to be set aside. This decision was based on the concession made by the learned State Counsel that the petitioner's case needed reconsideration in light of the GST Council's Law Committee report dated February 17, 2021. The Court directed the respondent-competent Authority to decide the petitioner's refund applications (Annexures P-5 and P-7) in accordance with law. If the petitioner is found entitled, the refund is to be made. The entire exercise was ordered to be completed within four weeks from the date of receipt of a certified copy of the order. No specific issues were expressly left undecided.

Facts

The petitioner, M/s Dashmesh Weaving and Dyeing Mills Pvt. Ltd., filed a writ petition challenging two orders dated June 3, 2020, and June 29, 2020, which rejected its claim for a GST refund. The petitioner had relied on a report dated February 17, 2021, from the Law Committee of the GST Council. The respondents are the Union of India and others. The court also considered applications for early hearing and for placing additional documents on record, which were allowed.

Key Issues

1. Whether the petitioner's claim for refund should be reconsidered in light of the GST Council's Law Committee report dated February 17, 2021? The petitioner argued that its case should be reconsidered based on this report. The respondents, through the learned State Counsel, fairly accepted that the petitioner's case ought to be reconsidered in view of the said report. No specific provisions of the GST Act were explicitly named in the arguments presented in the judgment.