Ess Aar Automotive Pvt Ltd VS Union Of India

The petition has been heard via video conferencing, and it seeks an immediate direction for the respondents to credit the already sanctioned Central Goods.

The petition has been heard via video conferencing. The present writ petition requests an immediate direction to the respondents to credit the already sanctioned Central Goods and Service Tax component of the provisional refund amount and refund the balance amount to the petitioner.

The petition was heard via video conferencing. The present writ petition seeks a direction for the respondents to promptly credit the already sanctioned Central Goods and Service Tax component of the provisional refund amount and to refund the remaining balance to the petitioner. The learned counsel for the petitioner indicated that a provisional refund order dated 27th November, 2019, under Section 54(6) and Rule 91(2), was sanctioned amounting to Rs.3,16,76,048 (comprising CGST Rs.1,58,38,024 and SGST Rs.1,58,38,024), representing 90% of the total claim as per Section 54(6) of the CGST Act.

The petition was heard via video conferencing. The present writ seeks an order for the respondents to promptly credit the sanctioned Central Goods and Service Tax portion of the provisional refund, and to refund the remaining amount to the petitioner. The petitioner’s counsel explained that a provisional refund order dated 27th November, 2019, under Section 54(6) and Rule 91(2), totaling Rs. 3,16,76,048 (comprising CGST Rs. 1,58,38,024 and SGST Rs. 1,58,38,024), was sanctioned, covering 90% of the total claim as per Section 54(6) of the CGST Act. Subsequently, a revised payment Advice No. 62/2019-20 dated 05th December, 2019, was issued to the State Authority, resulting in the SGST component of the provisional refund being credited to the petitioner’s bank account.

The petition was heard via video conferencing. The present writ seeks an immediate directive to credit the sanctioned Central Goods and Service Tax component of the provisional refund and to refund the remaining balance to the petitioner. Counsel for the petitioner explained that a provisional refund order dated 27th November, 2019 under Section 54(6) and Rule 91(2) sanctioned Rs.3,16,76,048 (comprising CGST Rs.1,58,38,024 and SGST Rs.1,58,38,024), constituting 90% of the total claim as per Section 54(6) of the CGST Act. He further noted that a revised payment Advice No.62/2019-20 dated 05th December, 2019 was issued to the State Authority, subsequent to which the SGST component of the provisional refund was credited to the petitioner’s bank account. The writ petition highlights that the CGST component of Rs.1,58,38,024 provisionally sanctioned on 27th November, 2019, along with accrued interest, and the remaining 10% of the refund amounting to Rs.35,19,560 (CGST-Rs.17,59,780 + SGST-Rs.17,59,780) along with interest from 01st October, 2019, has yet to be disbursed.

The petition was heard via video conferencing. The present writ seeks an order directing the respondents to promptly credit the already sanctioned Central Goods and Service Tax (CGST) component of the provisional refund and refund the remaining balance to the petitioner. Counsel for the petitioner explained that a provisional refund order dated 27th November, 2019, amounting to Rs. 3,16,76,048 (CGST Rs. 1,58,38,024 + SGST Rs. 1,58,38,024), representing 90% of the total claim under Section 54(6) of the CGST Act, was sanctioned. He further stated that a revised payment Advice No. 62/2019-20 dated 05th December, 2019, was issued for the SGST component, which was credited to the petitioner’s bank account. However, the writ petition contends that the CGST component of Rs. 1,58,38,024 sanctioned on 27th November, 2019, along with interest and the remaining 10% balance amount of Rs. 35,19,560 (CGST Rs. 17,59,780 + SGST Rs. 17,59,780), plus interest from 1st October, 2019, has not been paid to date. Today, counsel for the petitioner confirmed that the CGST component of Rs. 1,58,38,024, representing 45% of the total claim, has been released to the petitioner.

The petition was heard via video conferencing. The present writ seeks immediate crediting of the sanctioned Central Goods and Service Tax component of a provisional refund, along with refunding the remaining balance to the petitioner. The petitioner’s counsel stated that a provisional refund order dated 27th November 2019, under Section 54(6) and Rule 91(2), sanctioned Rs.3,16,76,048 (comprising CGST Rs.1,58,38,024 + SGST Rs.1,58,38,024), constituting 90% of the total claim. A revised payment advice on 5th December 2019 credited the SGST component to the petitioner’s bank account. However, the CGST component of Rs.1,58,38,024, along with interest and the remaining 10% of the refund amounting to Rs.35,19,560 (CGST-Rs.17,59,780 + SGST-Rs.17,59,780) from 1st October 2019, remains unpaid.

Today, the petitioner’s counsel acknowledged the release of Rs.1,58,38,024 CGST, accounting for 45% of the total claim. Respondent No.2’s counsel, Mr. Anuj Aggarwal, confirmed that his client advised the Central Government to release the remaining 5% amount of Rs.17,59,780 on 25th June 2020. He also acknowledged that the balance 5% amount, Rs.17,59,780, remains to be released by respondent No.2.

The petition was heard via video conferencing. The petitioner filed a writ seeking immediate crediting of the already sanctioned Central Goods and Service Tax component of a provisional refund and refunding the balance amount. The provisional refund order dated 27th November, 2019, amounting to Rs.3,16,76,048 (CGST Rs.1,58,38,024 + SGST Rs.1,58,38,024), was sanctioned under Section 54(6) of the CGST Act. A revised payment advice dated 05th December, 2019, was issued for the SGST component, which was credited to the petitioner’s bank account. However, the CGST component of Rs.1,58,38,024 along with interest and the remaining 10% of Rs.35,19,560 (CGST-Rs.17,59,780 + SGST-Rs.17,59,780) plus interest from 01st October, 2019, remained unpaid.

During the hearing, it was acknowledged that 45% of the total claim, amounting to Rs.1,58,38,024 CGST, had been released to the petitioner. Respondent No.2’s counsel confirmed that the Central Government had been advised to release the remaining 5% amounting to Rs.17,59,780 by 25th June, 2020, but admitted that this amount was yet to be paid.

The petitioner’s counsel also requested payment of interest as per Section 56, Rule 94, and Circular No.125/44/2019 GST dated 18th November, 2019.

Consequently, the writ petition was disposed of with a direction to respondent No.2 to pay Rs.17,59,780, along with addressing the concerns of respondents No.3-4.

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