Arisun Clean Energy PVT. LTD. vs. The State Of Madhya Pradesh

Held

The Court directed the petitioner to file a fresh representation with the Competent Authority within 15 days, along with a certified copy of the High Court's order. The Competent Authority was then instructed to consider and decide this representation within a further period of 30 days, strictly in accordance with the law and the Supreme Court's judgment in Union of India vs. M/S Mohit Minerals (P). The decision was to be communicated to the petitioner through a speaking order. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The ratio decidendi is that refund applications must be decided in consonance with Supreme Court pronouncements, and authorities must act expeditiously upon such representations.

Facts

The petitioner, Arisun Clean Energy Pvt. Ltd., filed a writ petition before the Madhya Pradesh High Court. The petitioner's grievance was that their applications for Goods and Services Tax (GST) refund were being decided despite a judgment from the Hon'ble Supreme Court in Union of India vs. M/S Mohit Minerals (P), 2022 (10) SCC 700. The petitioner contended that their refund applications should be considered in light of this Supreme Court ruling. The respondents, the State of Madhya Pradesh and others, represented by the Government Advocate, had no objection to the petitioner's prayer.

Key Issues

1. Whether the GST refund applications of the petitioner should be decided in accordance with the judgment of the Hon'ble Supreme Court in Union of India vs. M/S Mohit Minerals (P), 2022 (10) SCC 700? The petitioner argued that their refund applications were being processed in a manner that disregarded the binding precedent set by the Supreme Court in the Mohit Minerals case. The petitioner relied on this judgment to assert their right to a refund. The respondents, through the Government Advocate, did not contest this issue and agreed to the petitioner's prayer.