M/S Bhagyadeep Cables PVT. LTD. vs. Union Of INDIA
Held
The Court disposed of the writ petition with specific directions. It acknowledged the petitioner's right to apply for the return of security and for a refund. The Court directed that the petitioner should submit their application within two weeks from the date of the order. The concerned authority was mandated to dispose of this application within six weeks of its receipt. Crucially, before passing any order on the application, the authority must grant a personal hearing to the petitioner and issue a reasoned order that addresses all submissions made by the petitioner. The notice for the personal hearing must be communicated at least five working days in advance. The Court explicitly stated that all rights and contentions of both parties were kept open.
Facts
The petitioner, M/s Bhagyadeep Cables Pvt. Ltd., and its Director, Arun Somani, filed a writ petition before the Rajasthan High Court. The petitioner sought the unblocking of their GST portal, a refund of amounts paid in excess of what was legally required, and the release of security furnished as an interim measure. The respondents, including the Union of India and the State of Rajasthan, indicated that a show cause notice had been issued and adjudication was in progress. The petitioner stated they would apply to the relevant authority for the refund and release of security.
Key Issues
1. Whether the petitioner is entitled to the unblocking of their GST portal and the release of security furnished, considering the pendency of adjudication proceedings? 2. Whether the petitioner is entitled to a refund of amounts paid in excess of what was legally required? Petitioner's Contention: The petitioner argued that the GST portal should be unblocked and they are entitled to a refund of excess payments and release of security. They proposed to apply to the authority and sought a direction for the authority to consider and dispose of the application in a time-bound manner. Respondents' Contention: The respondents stated that a show cause notice had been issued and adjudication was in process, leaving the matter to the Court's discretion.
AI-generated summary — verify with the full judgment below
[2025:RJ-JP:28604-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16501/2023
M/s Bhagyadeep Cables Pvt. Ltd., G-1/736, Sitapura Industrial Area, Tonk Road, Jaipur, Rajasthan Through Its Authorized Signatory Shri Arun Somani, Director, M/s Bhagyadeep Cables Pvt. Ltd., S/o Shri Madan Lal Somani, Aged About 57 Years, R/o 3/35, Jawahar Nagar, Jaipur, Rajasthan-302004. 2. Arun Somani, Director, M/s Bhagyadeep Cables Pvt. Ltd., G-1/736, Sitapura Industrial Area, Tonk Road, Jaipur, Rajasthan. ----Petitioners Versus 1. 2. 3. 4. 5. Union Of India, Through The Revenue Secretary, Ministry Of Finance, North Block, New Delhi-110001. The Principal Additional Director General, Directorate General Of Gst Intelligence, Jaipur Zonal Unit, C-62, Sarojani Marg, C-Scheme, Jaipur-302001. Senior Intelligence Officer, Directorate General Of Gst Intelligence, Jaipur Zonal Unit, C-62, Sarojani Marg, C- Scheme, Jaipur-302001. The Branch Manager, Hdfc Bank, 1332, Sarvanand Bhavan, Baba Harishchandra Marg, Chandpole Bazar, Jaipur, Rajasthan-302001. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, 1St Floor, M
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