A B I S Exports INDIA Private LTD. vs. State Of Chhattisgarh
Held
The Court disposed of the writ petition with a direction to Respondent No. 1 to decide the representations (Annexure P/12 and P/13) at the earliest, preferably within a period of 4 months from the date of receipt of the order. The Court also noted that if required, the petitioner could be given an opportunity of hearing. The review petition, as stated in the concluding paragraph, was allowed and disposed of with these observations. The specific grounds for the refund or the merits of the petitioner's claim were not adjudicated upon.
Facts
The petitioner, ABIS Exports India Private Ltd., filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petitioner sought a direction for Respondent No. 1, the Secretary of the Department of Commerce & Industries, to decide their representation for a refund of tax paid subsequent to the introduction of GST. The State counsel, on instructions, submitted that the representations (Annexure P/12 and P/13) would be considered in accordance with law and decided at the earliest. The Court allowed an oral request for amendment in the cause title concerning Respondent No. 1.
Key Issues
1. Whether the Court should direct Respondent No. 1 to decide the petitioner's representation seeking a refund of tax paid post-GST introduction? Petitioner's Argument: The petitioner sought an appropriate direction from the Court for the concerned authority to decide their pending representation for a tax refund. Revenue/State's Argument: The State counsel submitted that the representations would be considered in accordance with law and decided at the earliest. No specific legal provisions were cited in argument.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No.
614 of 2020 A B I S Exports India Private Ltd., Through Its Director, Mr. Anjum Alvi, An Indian Resident Having Its Registered Office At I B Corporate House, Village - Indamara, Post - Pendri, District - Rajnandgaon, Chhattisgarh - 491441. ---- Petitioner Versus
State Of Chhattisgarh Through Its Secretary, Department of Commerce & Industries, Mantralaya, Mahanadi Bhawan, Nawa Raipur, District Raipur, Chhattisgarh
Directorate Of Industries, Udyog Bhavan Ring Road No. 01, Telibandha, Raipur Chhattisgarh. ---- Respondents For Petitioner : Mr. Rajeev Shrivastava, Advocate For State : Mr. Ayaz Naved, G.A. Hon'ble Shri Justice P. Sam Koshy Order on Board 14/02/2020
The counsel for the petitioner makes an oral request for making necessary amendment in the cause title, so far as the respondent No.1 is concerned.
Not opposed. Prayer is allowed.
Let necessary amendment be carried out during the course of the day itself.
The limited relief that the petitioner has sought for at this juncture is for an appropriate direction to the respondent No.1 to decide the representation of the petitioner seeking refund of th
The judgment continues below.
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