The Punjab and Haryana High Court has stayed a show-cause notice issued by the GST department denying export refund to an exporter on ground of “erroneous refund”.
The exporter, Globeop Financial Services Technologies Private Limited approached the High Court challenging the notice. It was submitted that the refund claim for the period from April 2018 to February 2019 has been sanctioned as per Appellate Order dated 15.12.2021 holding that refund claim was in accordance with law. Even for the period 2020-21, the refund claim has been sanctioned by the Assistant Commissioner following the Appellate Order dated 15.12.2021.
Allowing interim relief to the petitioner, Justice Tejinder Singh Dhindsa and Justice Pankaj Jain observed that “It is argued that under such circumstances the impugned show cause notice dated 15.06.2022 (Annexure P-1) cannot sustain and suffers from jurisdictional infirmity inasmuch as “tax being erroneously refunded” has been erroneously assumed.”
“Mr. Saurabh Goel, Senior Standing Counsel, who is present in Court, accepts notice on behalf of the sole respondent and waives service. Copy of the writ petition already stands furnished. Further proceedings pursuant to the impugned show cause notice dated 15.06.2022 (Annexure P-1) shall remain stayed.”
Mr. Sujit Ghosh, Advocate, Ms. Shubh Dixit, Advocate, Mr. Joybratan Mishra, Advocate, and Mr. Abhinav Sood, Advocate appeared for the petitioners.
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