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2021 (6) TMI 471 - HC - GSTRefund of IGST - Refund of Drawback - HELD THAT - Issue notice - The final relief sought in the writ petition is similar to the relief sought in the captioned application, and hence, the same cannot be granted, at this stage - Application disposed off. List the matter on 27.07.2021.
Issues:
1. Failure to refund IGST and drawback amounts. 2. Relief sought under Section 151 of the Code of Civil Procedure, 1908 for release of IGST refund and drawback amount. Analysis: Issue 1: Failure to refund IGST and drawback amounts The petitioner raised a grievance against the respondents/revenue for not refunding the IGST and drawback amounts. The petitioner sought a refund of ?67,09,855.94 for IGST and ?19,56,058/- for drawback. The court took note of the grievances and issued notices to the respondents. Mr. Harpreet Singh accepted notice on behalf of respondent nos. 2 to 7, and Mr. Ranvir Singh accepted notice on behalf of respondent no.1/Union of India. The court acknowledged the claims made by the petitioner regarding the refund amounts and proceeded to address the issue by issuing notices to the concerned parties. Issue 2: Relief sought under Section 151 of the Code of Civil Procedure, 1908 The petitioner filed an application seeking interim relief under Section 151 of the Code of Civil Procedure, 1908 for the release of the IGST refund and drawback amount. The court, after considering the relief sought in the writ petition and the application, found that the final relief sought in the writ petition was similar to that in the application. Consequently, the court disposed of the application, CM APPL. 18501/2021. The matter was listed for further proceedings on 27.07.2021. The court's decision highlighted the importance of addressing the relief sought under the relevant legal provisions and the need to differentiate between similar reliefs sought in different applications. This detailed analysis of the judgment provides a comprehensive overview of the issues involved and the court's decision regarding the failure to refund IGST and drawback amounts, as well as the relief sought under Section 151 of the Code of Civil Procedure, 1908.
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