G Swamyayya vs. Bharat Sanchar Nigam Limited
Held
The Court directed the petitioner to submit a suitable representation to the first respondent (BSNL) within 30 days of receiving a copy of the order. The first respondent is then mandated to consider and dispose of this representation on its merits within two months of receiving it. The Court did not make a definitive finding on the petitioner's entitlement to reimbursement or the applicability of Section 64A of the Sale of Goods Act, 1930, in this specific GST context. Instead, it provided a procedural direction for the first respondent to address the petitioner's grievance. The issue of furnishing a detailed statement of accounts was also implicitly to be addressed through this representation process.
Facts
The petitioner, G. Swamyayya, a dealer of Bharat Sanchar Nigam Limited (BSNL), filed a writ petition seeking a Mandamus. The petitioner requested directions to BSNL to reimburse GST amounting to Rs. 55,76,403/-, which was demanded by the Directorate General of GST Intelligence (DGGI) in a show cause notice dated 21.11.2022. The petitioner also sought a detailed statement of accounts regarding GST deductions and payments made by BSNL for the period 2017 to 2024. The judgment notes that it is unclear if any assessment order has been passed pursuant to the show cause notice.
Key Issues
1. Whether the petitioner is entitled to a reimbursement of GST amounting to Rs. 55,76,403/- from the first respondent (BSNL), as demanded by the second respondent (DGGI) in the show cause notice dated 21.11.2022, based on the principle of Section 64A of the Sale of Goods Act, 1930? Petitioner's contentions: The petitioner argued that they are entitled to reimbursement of the tax demanded by the DGGI. They relied on the principle enshrined in Section 64A of the Sale of Goods Act, 1930, as applied by this Court in W.P.(MD) No. 15967 of 2020 (Subaya Constructions Company Vs. Tamil Nadu Water Supply and Drainage Board). Respondents' contentions: The judgment does not record any specific arguments made by the respondents.
Sections Cited
Section 64A
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 06.08.2025 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN G.Swamyayya ... Petitioner /vs./ 1.Bharat Sanchar Nigam Limited, represented by its Deputy General Manager, Office of the General Manager, BSNL Complex, Balaji Nagar, M.C.Road, Thanjavur, Tamil Nadu 613 007. 2.The Deputy Director, Directorate General of GST Intelligence, Trichy Regional Unit, Heber Road, Beema Nagar, Trichy 620 001. ... Respondents PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus, directing the 1st Respondent to reimburse the Petitioner the GST amount Rs.55,76,403/- payable and paid to the Union of India and the State of Tamilnadu as demanded by the 2nd Respondent in Show Cause No.25/2022-GST dated 21.11.2022 and consequently direct the respondent to 1/5 https://www.mhc.tn.gov.in/judis furnish a detailed statement of accounts in respect of the GST deductions made and payments remitted to the Petitioner for the period from 2017 to 2024. For Petitioner : Mr.R.Mohanasundaram for M/S.Ni
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