Dabur INDIA Limited Th Sandeep Zutshi(Unit Commercial Head) vs. Commissioner Of CGST Jammu ,Central Excise And Goods And Service Tax, Commissionerate Jammu

Facts

The petitioner, Dabur India Limited, filed a writ petition before the High Court of Jammu & Kashmir and Ladakh. The petitioner sought regularization of self-credit for the period of October 2012 to August 2015 in accordance with an exemption notification. The respondents are the Commissioner of CGST Jammu and another authority. The petitioner's counsel indicated they would not press the petition as originally filed, provided the court directed the respondents to consider the regularization of self-credit. The revenue had no objection to this consideration being made under the rules.

Held

The Court disposed of the writ petition by directing the respondents to consider the petitioner's case for regularization of self-credit for the period of October 2012 to August 2015 in accordance with the exemption notification. This consideration is to be done after providing the petitioner an opportunity of being heard. The respondents are to pass an appropriate consideration order under the rules within six weeks from the date of receipt of the order. The Court did not delve into the merits of the regularization claim itself, but rather facilitated a procedural direction for its consideration. The specific legal basis for the exemption notification or the grounds for regularization were not adjudicated upon.

Key Issues

1. Whether the petitioner is entitled to have their self-credit for the period of October 2012 to August 2015 regularized in accordance with the exemption notification? The petitioner argued that they are seeking regularization of self-credit as per the exemption notification. The respondents stated they have no objection to the consideration of the petitioner's case under the rules. No specific provisions of the CGST Act or Rules were explicitly debated as the matter was settled by consent. The court was not asked to interpret any specific legal provision or rule in detail, but rather to direct the respondents to consider the petitioner's request.