S/S Manoj Handloom Private LTD vs. Manoj Kumar Tripathi
Held
The Court recorded the submission made by the learned counsel for the respondents, based on instructions, that the amount credited to the Electronic Credit Ledger (ECL) can be withdrawn by the petitioner at any time. This statement was accepted by the Court. Consequently, the Court found that the respondents' submission addressed the petitioner's concern regarding the withdrawal of the refund amount. Based on this recorded submission, the Court decided that the contempt application was not made out. The Court did not make any specific finding on whether the initial order of 09.09.2021 was fully complied with in terms of the procedure, but rather focused on the accessibility of the refund amount to the petitioner. No specific issue was left undecided.
Facts
This contempt application was filed by M/s Manoj Handloom Private Ltd. against Manoj Kumar Tripathi for alleged non-compliance with a Division Bench judgment dated 09.09.2021 in Writ Tax No. 687 of 2021. The earlier judgment directed the respondents to pass a fresh order regarding the acknowledgement of Form GST-RFD-02 dated 05.02.2021 and to pay the refund amount with statutory interest. The respondents, in their counter affidavit, stated that the petitioner was found entitled to a refund of Rs 15 lakhs, which has been refunded, thus no contempt is made out. The petitioner, however, argued in their rejoinder affidavit that the refund amount was credited to the Electronic Credit Ledger (ECL) and cannot be withdrawn from there.
Key Issues
1. Whether the respondents have complied with the order dated 09.09.2021 passed in Writ Tax No. 687 of 2021, which directed the acknowledgement of Form GST-RFD-02 and payment of refund with statutory interest. Petitioner's contention: The petitioner argued that the refund amount of Rs 15 lakhs was credited to their Electronic Credit Ledger (ECL) and there is no provision for withdrawing funds from the ECL, thus the order has not been complied with. Revenue's contention: The respondents contended that the petitioner was found entitled to a refund of Rs 15 lakhs, which has been refunded, and therefore, no contempt is made out. They further submitted, based on instructions, that the amount credited to the ECL can be withdrawn by the petitioner at any time.
Sections Cited
Form GST-RFD-02
AI-generated summary — verify with the full judgment below
Court No. - 10 Case :- CONTEMPT APPLICATION (CIVIL) No. - 4830 of 2021 Applicant :- S/S Manoj Handloom Private Ltd Opposite Party :- Manoj Kumar Tripathi Counsel for Applicant :- Ranjana Srivastava Counsel for Opposite Party :- Dhananjay Awasthi Hon'ble Abdul Moin,J.
Rejoinder affidavit filed today is taken on record.
Heard.
The instant contempt application has been filed alleging non- compliance of the judgement and order dated 09.09.2021 passed by a Division Bench of this Court in Writ Tax No. 687 of 2021 whereby the respondents were required to pass a fresh order with respect to the acknowledgement of Form GST-RFD- 02 dated 05.02.2021 and it was also provided that the amount of refund may be paid to the petitioner with statutory interest.
After issuance of notice counter affidavit has been filed wherein it has been contended in para 4 that the petitioner was found entitled for refund of Rs 15 lakhs which has been refunded to him and hence no contempt is made out.
On the other hand learned counsel for the petitioner, on the basis of averments contained in para 4 and 5 of the rejoinder affidavit, contends that the amount of refund has been credited to Electronic Credit Ledger (E
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.