M/S Triveni Electrodes vs. Union Of INDIA
Facts
The petitioner, M/s Triveni Electrodes, challenged the vires of Section 54 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017, and sought to set aside a deficiency memo dated 04.12.2020. The petitioner had claimed a refund of accumulated credit. The competent authority issued a communication dated 19.12.2020, proposing to reject the refund claim on the ground that it was time-barred, and permitted the petitioner to file a reply within 15 days. The petitioner filed a reply, contending that the refund claim was not subject to a limitation period. The Assistant Commissioner had not yet passed a final order on the refund claim. The Supreme Court had previously upheld the vires of the statutory provisions under consideration.
Held
The Court held that the challenge to the vires of Section 54 of the CGST Act and RGST Act must come to an end, as the Supreme Court in Union of India and others Vs. VKC Footsteps India Pvt. Ltd. has upheld their validity. Regarding the application of COVID-related extensions to refund time limits, the Court refused to go into this question as there were no specific pleadings or prayer for such a declaration. The Court directed the Assistant Commissioner to decide the petitioner's refund claim, taking into account the petitioner's reply. The petitioner was also granted permission to file additional grounds in support of the refund claim within one week, which the authority was directed to consider. No issue was expressly left undecided.
Key Issues
1. Whether Section 54 of the Central Goods and Services Tax Act, 2017 and Rajasthan Goods and Services Tax Act, 2017 are ultra vires to the Constitution. The petitioner argued that these provisions are unconstitutional. The respondents relied on the Supreme Court's decision in Union of India and others Vs. VKC Footsteps India Pvt. Ltd., 2021 SCC Online SC 706, which upheld the vires of these provisions. 2. Whether COVID-related extensions apply to the time limit provisions for refund claims. The petitioner argued that such extensions should apply. The Court noted that there was neither pleading nor a corresponding prayer for this declaration in the present petition.
Sections Cited
Section 54
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2137/2021 M/s Triveni Electrodes, F-78, Brij Industrial Area, Bharatpur Through Its Partner Sh. Pooran Mal Agrawal S/o Late Sh. Daulat Ram Agrawal, R/o. A-116, Ranjeet Nagar, Bharatpur ----Petitioner Versus
Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi
The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur
The Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur
The Assistant Commissioner, Rajasthan, Goods And Services Tax Department, Circle-B, Bharatpur ----Respondents Connected With D.B. Civil Writ Petition No. 2138/2021 M/s Yogesh Industries And Oil Mills, Nai Mandi, Ranjeet Nagar, Bharatpur Through Its Partner Sh. Dinesh Agrawal S/o Sh. Phoolchand Aged 64 Years, R/o. Ranjeet Nagar, Bharatpur ----Petitioner Versus
Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi
The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur
The Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur 4.
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