Varidhi Cotspin (P) Ltd. Vs State of Gujarat

1.0. Rule. Ms. Pooja Ashar, learned Assistant Government Pleader waives service of Rule on behalf of the respondent State. With the consent of the learned advocates for the respective parties, present petition is taken up for final hearing.

2.0. By way of present petition under Article 226 of the Constitution of India, the petitioner has challenged the order dated 13.7.2021 passed by the respondent no.3- Deputy Commissioner of Sales Tax, by which, application filed by the petitioner to refund the amount paid towards the GST under Section 54 of the Central Goods and Services Tax Act, 2017 and the Central Goods and Service Tax, Rules, 2017 came to be rejected mainly on the ground that order has been passed in violation of principle of natural justice and being a non-speaking and cryptic order.

3.0. Mr. Hardik Modh, learned advocate for the petitioner has brought to our notice an oral order dated 6.7.2022 passed by the Coordinate Bench in the case of M/s. Varidhi Cotspin Private Limited vs. State of Gujarat rendered in Special Civil Application No.5172 of 2022 and would submits that in similar type of orders passed by the authority refusing the application of refund of GST was entertained and the authority was directed to reconsider the case afresh after giving an opportunity of hearing to the petitioner.

4.0. Ms. Pooja Ashar, learned Assistant Government Pleader states that considering the similar facts on the case on hand and the order dated 6.7.2022 passed by the Coordinate Bench in the case of M/s. Varidhi Cotspin Private Limited vs. State of Gujarat rendered in Special Civil Application No.5172 of 2022, similar order may be passed.

5.0. We have heard the learned advocates for the respective parties. The order has been passed on those grounds which were never mentioned in the show cause notice. Even the petitioner was not granted an opportunity to meet with the grounds, upon which, the impugned order has been passed.

6.0. Considering the aforesaid aspect, we are of the opinion that the petition requires consideration. The impugned order dated 13.7.2021 passed by the respondent no.3- Deputy Commissioner of Sales Tax is hereby quashed and set aside. The respondent authority is directed to decide the case afresh after giving an opportunity of hearing to the petitioner and in accordance with law. The said decision shall be taken within a period of 12 weeks from the date of receipt of the present order. It is hereby made it clear that this Court has not examined the case on merits. Rule is made absolute to the aforesaid extent. No costs.  

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