The Organic Farming Association Of INDIA, Thr. Its Director, Dr. Claude Alvares. vs. The Union Of INDIA, Thr. The Commissioner Of Central GST, Panjim.
Held
The Court granted the prayers made in Misc. Civil Application No. 395/2019. The Registrar of the High Court was directed to refund the amount of ₹17,88,883/- to the Petitioner within one week of the communication of the order. If the Registrar had invested the deposited amount, the Petitioner would also be entitled to the accrued interest thereon. The Registrar was directed to refund the principal amount along with any accrued interest within one week of the order's communication. Furthermore, the Petitioner was granted liberty to file appropriate proceedings if any adverse order was passed against them by the GST authority. Any such future proceedings would be decided on their own merits and in accordance with the law. The Writ Petition and the Misc. Civil Application were disposed of on these terms.
Facts
The Petitioner, The Organic Farming Association of India, filed a writ petition before the Bombay High Court at Goa. The core of the dispute appears to have been resolved, as indicated by a letter dated February 14, 2019, addressed to the Commissioner of Central Goods & Service Tax, Goa, which the Court noted in a previous order dated March 27, 2019. The Petitioner subsequently filed Misc. Civil Application No. 395/2019, seeking the refund of ₹17,88,883/- deposited with the Registrar of the High Court for payment to the GST portal. The Petitioner also sought liberty to file further proceedings if an adverse order was passed against them by the GST authority.
Key Issues
1. Whether the Petitioner is entitled to a refund of the amount deposited with the Registrar of the High Court, and if so, under what terms? Petitioner's Argument: The Petitioner sought the refund of ₹17,88,883/- deposited with the Registrar for payment to the GST portal. They also sought liberty to initiate further proceedings if any adverse order was passed against them by the GST authority. Respondent's Argument: The judgment does not record any specific arguments made by the Respondent (Union of India through the Commissioner of GST). However, the context suggests the dispute was largely resolved prior to this application.
AI-generated summary — verify with the full judgment below
1 wp859-18ors dt.11-04-19 Santosh IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.859 OF 2018 with MISC. CIVIL APPLICATION NO.395/2019 The Organic Farming Association of India.
….. Petitioner. Versus The Union of India, through the Commissioner of GST. …... Respondent. Ms. Norma Alvares, Advocate for the Petitioner. Ms. Asha Dessai, Senior Central Govt. Standing Counsel for the Respondent.
Coram : R.D. Dhanuka & Prithviraj K. Chavan, JJ. Date : 11 April 2019. P.C.:
There is no dispute that the issues involved in this Petition are already resolved, as is apparent from the letter dated 14th February, 2019, addressed to the Commissioner, Office of Commissioner of Central Goods & Service Tax, Goa as noticed by us in the order 27th March, 2019. 2. The Petitioner has filed an application being Misc. Civil Application No. 395/2019, inter alia, praying for an order and direction to the R
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