Trexquant Bussiness Consulting LLP vs. Union Of INDIA And Others

Facts

The petitioner, TREXQUANT (INDIA) BUSSINESS CONSULTING LLP, filed a writ petition before the Punjab and Haryana High Court challenging a Refund Rejection Order dated 19.07.2022, passed by respondent No.3. The respondents, Union of India and others, in their reply, acknowledged that the petitioner is entitled to a refund based on a clarification issued by the Government of India. They stated that the refund would be released within 60 days from the date the application was received on the GST portal. The specific tax period and the amount in dispute were not explicitly mentioned in the provided text. The procedural history primarily involves the filing of the writ petition and the subsequent reply from the respondents.

Held

The Court noted the stand taken by respondents No.2 and 3, who acknowledged that the petitioner was entitled to a refund based on a clarification issued by the Government of India. The respondents further stated that the refund would be released within 60 days from the date the application was received on the GST portal. In light of this concession by the revenue, the High Court directed that the needful would be done within a period of 60 days from the date of receipt of a certified copy of the order. The Court did not delve into the specifics of the refund rejection order itself, but rather acted upon the respondents' admission and undertaking. The issue of the validity of the rejection order was implicitly resolved by the respondents' acknowledgment of the petitioner's entitlement to the refund.

Key Issues

1. Whether the petitioner is entitled to the refund of GST, as per the clarification issued by the Government of India, and consequently, whether the Refund Rejection Order dated 19.07.2022 is liable to be quashed? (Question of law) Petitioner's contention: The petitioner sought a writ of mandamus to quash the refund rejection order, implying they believed the rejection was incorrect and they were entitled to the refund. They relied on the subsequent clarification from the Government of India which supported their claim. Respondents' contention: The respondents, through their reply, conceded that the petitioner was entitled to the refund based on a Government of India clarification and undertook to release the refund within 60 days of the application landing on the GST portal. No specific legal provisions or precedents were cited by either party in the provided text.