M/S Saraswati Ply House And Another vs. Union Of INDIA And Others
Facts
The petitioners, M/s Saraswati Ply House and another, filed a writ petition challenging Form GST DRC 03 dated July 6, 2021. This form indicated a voluntary payment of Rs. 30 lakh by the petitioner towards the reversal of inadmissible Input Tax Credit (ITC). The petition was filed under Articles 226/227 of the Constitution of India. The respondents, Union of India and others, were represented by counsel. The revenue's counsel fairly stated that if the petitioners moved an application for refund and presented their factual allegations, the Competent Authority would consider it and pass a speaking order.
Held
The Court disposed of the writ petition based on the statement made by the learned counsel for the respondents. The Court directed the petitioner to file an application for refund before the Competent Authority within 15 days from the date of receiving a certified copy of the order. The Competent Authority was then directed to pass a speaking order in accordance with the law, after providing the petitioner an opportunity to be heard, within two months thereafter. The Court did not delve into the merits of whether the payment was indeed voluntary or whether the ITC was inadmissible, but rather facilitated a procedural mechanism for the petitioner to pursue their claim for a refund.
Key Issues
1. Whether the voluntary payment of Rs. 30 lakh made by the petitioner under Form GST DRC 03, for reversal of inadmissible ITC, can be considered for a refund. The petitioner's contention is that the payment was made under duress or misunderstanding, and they are entitled to seek a refund of this amount. The revenue's contention, as indicated by their counsel's statement, is that they are willing to consider a refund application and pass a speaking order, implying that the process for refund is available and will be followed if a proper application is filed. The court had to decide on the procedural path for the petitioner to seek a refund of the disputed amount.
Sections Cited
None explicitly discussed or named in the judgment.
AI-generated summary — verify with the full judgment below
109
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-13328-2021 (O&M) Decided on 23.07.2021 M/s Saraswati Ply House and another ....Petitioners vs Union of India and others ....Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MR. JUSTICE VIKAS BAHL Present: Mr. Aman Bansal, Advocate for the petitioners. **** AJAY TEWARI, J.(Oral)
This writ petition has been filed under Articles 226/227 of the Constitution of India for quashing of Form GST DRC 03 dated 06.07.2021 (Annexure P-8) whereby it is alleged that the petitioner has made voluntarily payment of Rs. 30 lakh on account of reversal of inadmissible ITC.
Notice of motion.
On the asking of Court, Mr. Sourabh Goel, Sr. Standing Counsel accepts notice on behalf of the respondents No.1,3,4 and 7 and has very fairly stated that if the petitioners move an application for refund and takes up all these factual allegations, the Competent Authority would consider the same and pass the speaking order thereon. On this statement, learned counsel appearing on behalf of the petitioners states that he would have no objection to this course of action but prays that some time limit may be fixed t
The judgment continues below.
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