2020 (9) TMI 41 - HC - GST

Provisional claim of Refund - Section 54(6) of the CGST Act, 2017/SGST Act, 2017, read with Rule 91(2) of the CGST Rules, 2017 - HELD THAT - Without any opinion on merits of the show cause notice dated 11.1.2020 issued by respondent authorities to the petitioner, at this stage, interest of justice would be served, if the concerned respondent authorities shall hear the petitioner on the issue of show cause notice and after hearing the petitioner, pass necessary orders. Such exercise may be preferably undertaken by the concerned authority as expeditiously as possible latest by 09.10.2020. The authority shall pass an appropriate order in accordance with law, without being any influenced by this order. Petition disposed off.

Summary

Issues:
1. Petition under Article 226 of the Constitution of India seeking refund and adjudication of Show Cause Notice.

Analysis:

The petitioner filed a petition under Article 226 of the Constitution of India seeking a writ or mandamus for the refund application dated 24.12.2019, Show Cause Notice dated 11.01.2020, and reply to the Show Cause Notice dated 25.01.2020. The petitioner requested the court to order the Respondents to sanction the refund claim provisionally in terms of Section 54(6) of the CGST Act, 2017/SGST Act, 2017, along with directing the Respondents to adjudicate the Show Cause Notice issued in prescribed Form GST-RFD-08 dated 11.01.2020 without any further delay.

The petitioner's advocate highlighted that despite repeated requests, the authorities had not taken any action on the show cause notice and the issue of refund. On the other hand, the learned AGP representing the respondent mentioned that due to the ongoing Covid-19 pandemic situation, the authorities could not prioritize the matter.

After hearing both parties, the court refrained from expressing any opinion on the merits of the show cause notice issued by the respondent authorities. However, in the interest of justice, the court directed the concerned respondent authorities to hear the petitioner on the issue of the show cause notice and subsequently pass necessary orders. The court emphasized the expeditious handling of the matter and set a deadline of 09.10.2020 for the authorities to pass an appropriate order in accordance with the law, without being influenced by the court's order.

Consequently, the petition was disposed of with no costs imposed on the petitioner. The court instructed the petitioner to serve a copy of the order via email to the respondent authority for compliance.