Bajrang Agro Industries Pvt Ltd VS Union Of India

We respectfully request an order to call for the relevant records of the case from the respondents and to set aside the impugned refund rejection order dated 04.01.2021 (Annexure P-2) passed by Respondent No. 3, as well as the impugned appellate order dated 24.08.2021 (Annexure P-1) passed by Respondent No. 2 in Appeal No. IND-CGST-000-APP069 2021-22, by a writ of CERTIORARI or any other appropriate writ, direction, or order.

To call for the relevant records of the case from the respondents to set aside the impugned refund rejection order dated 04.01.2021 (Annexure P-2) passed by Respondent No.3 as well as the impugned appellate order dated 24.08.2021 (Annexure P-1) passed by Respondent No.2 in Appeal No. IND-CGST-000-APP069 2021-22 by a writ of CERTIORARI or any other appropriate writ, direction, or order to command the respondents to refund a sum of unutilised ITC of Rs. 1,34,670/- on account of zero-rated supply of goods by the petitioner to SEZ Unit/Developer with payment of tax along with admissible interest, by a writ of MANDAMUS or any other appropriate writ, direction, or order.

The petitioner is requesting the relevant records of the case from the respondents seeking to set aside the impugned refund rejection order dated 04.01.2021 (Annexure P-2) passed by Respondent No. 3 and the impugned appellate order dated 24.08.2021 (Annexure P-1) passed by Respondent No. 2 in Appeal No. IND-CGST-000-APP069 2021-22, by a writ of CERTIORARI or any other appropriate writ, direction, or order and to command the respondents to refund a sum of unutilised ITC of Rs. 1,34,670 on account of zero-rated supply of goods by the petitioner to SEZ Unit/Developer with payment of tax along with admissible interest, by a writ of MANDAMUS or any other appropriate writ, direction, or order to pass such other order(s) as may be deemed appropriate in the facts and circumstances of the case to grant relief to the petitioner. The brief facts of the case are that the petitioner M/s Bajrang Agro Industries Pvt. Ltd. (Oil Division) was engaged in the business of manufacturing soybean refined oil. The company is registered under the GSTIN 23AABCB3958N1ZG. The petitioner supplied Lecithin (hereinafter referred to as ‘goods’) to M/S Kanav Agromony, Plot No. 11, Mihan SEZ, Khapri, Nagpur (Maharashtra) under the Invoice No. 1819 – GO609 amounting to Rs. 8,82,841.

To call for the relevant records of the case from the respondents, set aside the impugned refund rejection order dated 04.01.2021 (Annexure P-2) passed by Respondent No.3 and the impugned appellate order dated 24.08.2021 (Annexure P-1) passed by Respondent No.2 in Appeal No. IND-CGST-000-APP069 2021-22 by a writ of CERTIORARI or any other appropriate writ, direction, or order, command the Respondents to refund a sum of unutilised ITC of Rs. 1,34,670/- on account of zero-rated supply of goods by the petitioner to SEZ Unit/Developer with payment of tax along with admissible interest by a writ of MANDAMUS or any other appropriate writ, direction, or order, pass such other order(s) as may be deemed appropriate in the facts and circumstances of the case to grant relief to the petitioner. The brief facts of the case are that the petitioner M/s Bajrang Agro Industries Pvt. Ltd. (Oil Division) was engaged in the business of manufacturing Soyabean refined oil. The company is registered under the GSTIN 23AABCB3958N1ZG. The petitioner supplied Lecithin (hereinafter referred to as ‘goods’) to M/S Kanav Agromony, Plot No. 11, Mihan SEZ, Khapri, Nagpur (Maharashtra) under Invoice No. 1819 – GO609 amounting to Rs. 8,82,841 (Rupees Eight Lakhs Eighty Two Thousand Eight Hundred and Forty One) dated 17.09.2018 and the goods were received by the concerned SEZ unit. In this transaction, the petitioner paid IGST to the tune of Rs. 1,34,670/- (Rupees One Lakh Thirty Four Thousand Six Hundred and Seventy). The petitioner thereafter filed a refund application u/S 54 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘Act of 2017’) initially on 12.10.2020 claiming a refund of IGST paid on 17.08.2018 to the tune of Rs. 1,34,670/- on “zero rated supply” with payment of tax in view of Section 16(1)(d) of the Integrated Goods and Services Tax, 2017.

We hereby request the relevant records of the case from the respondents, aiming to set aside the impugned refund rejection order dated 04.01.2021 (Annexure P-2) passed by Respondent No. 3 as well as the impugned appellate order dated 24.08.2021 (Annexure P-1) passed by Respondent No. 2 in Appeal No. IND-CGST-000-APP069 2021-22, by a writ of CERTIORARI or any other appropriate writ, direction or order to command the Respondents to refund a sum of unutilized ITC of Rs. 1,34,670 on account of zero-rated supply of goods by the petitioner to SEZ Unit/Developer with payment of tax along with admissible interest, by a writ of MANDAMUS or any other appropriate writ, direction or order to pass such other order(s) as may be deemed appropriate in the facts and circumstances of the case, to grant relief to the petitioner. The brief facts of the case are that the petitioner M/s Bajrang Agro Industries Pvt. Ltd. (Oil Division) was engaged in the business of manufacturing Soyabean refined oil, the company is registered under the GSTIN 23AABCB3958N1ZG, petitioner supplied Lecithin (hereinafter referred to as ‘goods’) to M/S Kanav Agromony, Plot No. 11, Mihan SEZ, Khapri, Nagpur (Maharashtra) under Invoice No. 1819 – GO609 amounting to Rs. 8,82,841 (Rupees Eight Lakhs Eighty Two Thousand Eight Hundred and Forty One) dated 17.09.2018, and the goods were received by the concerned SEZ unit, in this transaction, the petitioner paid IGST to the tune of Rs. 1,34,670 (Rupees One Lakh Thirty Four Thousand Six Hundred and Seventy), the petitioner thereafter filed a refund application under Section 54 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘Act of 2017’) initially on 12.10.2020 claiming refund of IGST paid on 17.08.2018 to the tune of Rs. 1,34,670 on “zero-rated supply” with payment of tax in view of Section 16(1)(d) of the Integrated Goods and Services Tax, 2017 to an SEZ Unit for authorized operation, however, a deficiency memo was issued citing certain deficiencies, petitioner filed an application on 18.11.2022 under ARN No. AA231120017468Q which was rejected by respondent no. 3 citing non-compliance with the provisions of Circular No. 125/44/2019-GST dated 18.11.2019 on the following two grounds: (a) the refund application has been filed after two years from the relevant date and therefore the same is inadmissible being time-barred; (b) the certificate/declaration/list of invoice endorsed by the specified officer of the SEZ has not been appended and, therefore, the refund claim is inadmissible. Accordingly, a notice of rejection of the application for refund under Rule 92(3) of the CGST Rules, 2017 was issued to the petitioner on 11.12.2020, the petitioner filed a reply to the show cause notice on 23.12.2020, however, to the utter surprise of the petitioner, vide the impugned order dated 04.01.2021 passed by respondent no.3, the claim of refund made by the petitioner was rejected, being aggrieved, the petitioner preferred an appeal under Section 107 of the Act of 2017 read with Rule 108 of the CGST Rules, 2017 before the appropriate authority.

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