R 3 Enterprises And Anr vs. Deputy Commissioner Of State Tax, Park Street Charge, Howrah And Ors
Facts
The petitioners, R3 Enterprises & Anr., filed a writ petition challenging an adjudication order and an appellate order concerning Electric Vehicles. They contended that these orders were contrary to Circular No. 179/11/2022-GST, dated August 3, 2022, issued by the Government of India, Ministry of Finance. The petitioners sought a refund of excess GST collected. The State GST authority, represented by Mr. Siddiqui, acknowledged that while the State Government had not yet issued a similar circular, it intended to do so shortly. He suggested remanding the matter to the adjudicating authority to consider the refund claim in light of the central government's circular.
Held
The Court set aside the impugned adjudication order and the appeal order. It held that the matter should be remanded back to the adjudicating authority. The adjudicating authority is directed to pass a fresh order after taking into consideration the benefit provided to the assessee/petitioners in Circular No. 179/11/2022-GST dated August 3, 2022, if it is found to be applicable to the petitioners' case. The adjudicating authority is to complete this process within eight weeks from the date of communication of this order. The Court did not expressly leave any issue undecided, but the applicability of the circular to the petitioner's case was to be determined by the adjudicating authority.
Key Issues
1. Whether the impugned adjudication order and the order of the appellate authority relating to Electric Vehicles are contrary to Circular No. 179/11/2022-GST dated August 3, 2022, issued by the Government of India, Ministry of Finance, thereby entitling the petitioners to a refund of excess GST collected? Petitioner's contention: The petitioners argued that the impugned orders were in direct contravention of the aforementioned circular, and they were therefore entitled to a refund of the excess GST. Revenue/State's contention: The State GST authority submitted that while a similar circular had not yet been issued by the State Government, it was in the process of doing so. They proposed that the matter be remanded back to the adjudicating authority to consider the refund claim in light of the central government's circular.
Sections Cited
Not specified in the judgment
AI-generated summary — verify with the full judgment below
WPA 14793 OF 2023
2023
R 3 Enterprises & Anr. Sl no. 8
Ct no. 2
- Vs – P.M. Deputy Commissioner of State Tax, Park Street Charge, Howrah & Ors.
Mr. Rajarshi Chatterjee
… for the petitioner
Mr. Anirban Ray, Ld. Govt. Pleader Md. T.M.Siddiqui, Mr. Tanoy Chakraborty Mr. Saptak Sanyal
… for the State. .
Heard learned advocates appearing for the parties.
This writ petition has been filed drawing attention of the Court about a Circular dated 3rd August, 2022 being No. 179/11/2022-GST issued by the Government of India, Ministry of Finance and relying on such Circular petitioners submit that the impugned adjudication order and order of the appellate authority relating to Electric Vehicles, are contrary to the aforesaid Circular and petitioners are entitled to get refund of the excess GST collected. Though till date the State Government has not issued any such Circular, Mr. Siddiqui learned advocate representing the State GST authority submits that
2 State Government is going to issue the Circular in the similar line very soon and submits that the
The judgment continues below.
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