In a recent ruling, a Single Bench of Justice Md. Nizamuddin of Calcutta High Court directed the Goods and Services Tax (GST) Authorities to re-adjudicate the claim of refund of Integrated Goods and Services Tax (IGST) which was rejected on the grounds of limitation.
The petitioner filed the writ petition made prayer for direction upon the respondents West Bengal Goods and Services Tax authority concerned for granting refund of amount of the IGST already paid pursuant to the impugned Entry No.10 of Notification No.10/2017-IGST Rate) dated 28th June, 2017 which has been denied to the petitioner on the ground of alleged limitation.
The counsel appeared for the petitioner relied an unreported decision of the Hon’ble Gujarat High Court, dated 26th April, 2023 in petitioner’s own case bearing case No.R/Special Civil Application No.1204 of 2021 by relying on the decision of the Supreme Court declaring the impugned notification as unconstitutional.
The bench observed that the Additional Government Pleader was not in a position to deny the aforesaid factual and legal position that the impugned notification has been already declared unconstitutional by the Supreme Court and that the judgment of the Gujarat High Court in the case of petitioner itself has not been stayed or interfered till date by any higher forum.
Further, considering the facts and circumstances of the case, the single bench set aside the impugned orders rejecting the petitioner’s application for refund relating to the period July, 2017 to June 18.
Also, the matters were remanded back to the respondent authorities concerned to reconsider and take a fresh decision for granting refund to the petitioner on merit and by taking into consideration the aforesaid judgment of the Gujarat High Court within a period of 12 weeks from the date of communication of this order.
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