Autohaus Private Limited And Anr vs. The Ld. Deputy Commissioner, State Tax, Shibpur Charge
Facts
The petitioners, Autohaus Private Limited & Anr., filed a writ petition challenging an adjudication order and an order of the Appellate Authority concerning Electric Vehicles. They drew the court's attention to a Circular dated August 3, 2022, issued by the Government of India, Ministry of Finance, arguing that the impugned orders were contrary to this Circular and entitled them to a refund of excess GST collected. The State GST authority, represented by Mr. Ghosh, acknowledged that while the State Government had not yet issued a similar circular, it intended to do so shortly. The State's advocate suggested remanding the matter to the Adjudicating Authority to consider the refund claim in light of the Government of India's Circular.
Held
The Court held that the impugned adjudication order and the order of the Appellate Authority were to be set aside. The matter was remanded back to the Adjudicating Authority concerned. The Adjudicating Authority was directed to pass a fresh order after taking into consideration the benefit given to the Assessee/petitioners in the Circular dated August 3, 2022, issued by the Government of India, Ministry of Finance. This fresh order was to be passed within a period of eight weeks from the date of communication of this order. The Court did not expressly leave any issue undecided, as the remand was to consider the claim in light of the specified Circular.
Key Issues
1. Whether the impugned adjudication order and the order of the Appellate Authority relating to Electric Vehicles are contrary to the Circular dated August 3, 2022, issued by the Government of India, Ministry of Finance, thereby entitling the petitioners to a refund of excess GST collected? (Question of law) Petitioner's contention: The petitioners argued that the impugned orders were contrary to the Government of India's Circular dated August 3, 2022, and that they were entitled to a refund of excess GST collected. They relied on this Circular to support their claim. Revenue/State's contention: The State GST authority acknowledged the Government of India's Circular and stated that the State Government intended to issue a similar circular. They submitted that the matter could be remanded back to the Adjudicating Authority to consider the refund claim in light of the aforesaid Circular.
AI-generated summary — verify with the full judgment below
2022 ks WPA 9552 of 2022 sl. 15 With CAN 1/2022 Autohaus Private Limited & Anr.
Vs The Deputy Commissioner, State Tax, Shibpur Charge, Howrah & Ors.
Mr. Ankit Kanodia, Mr. Mimangshu Kumar Ray, Ms. Megha Agarwal … For the Petitioners.
Mr. A. Ry, Ld. GP., Md. T.M. Siddiqui, Mr. S. Mukherjee, Mr. D. Ghosh, Mr. N. Chatterjee … For the State.
Heard learned Advocates appearing for the parties.
This application has been filed in connection with the main writ petition 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, is contrary to the aforesaid Circular and petitioners are entitled to refund of the excess GST collected. Though till date the State Government has not issued any such Circ
The judgment continues below.
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