Tvl. Mehar Tex VS t Commissioner of Central GST

In a Writ Petition filed under Article 226 of the Constitution of India, the petitioner seeks relief in the form of a Writ of Certiorarified Mandamus. The petition challenges the proceedings of the second respondent pertaining to GST refund dated 09.07.2019, identified under V/30/117/2018. The petitioner requests the court to obtain and review the records related to these proceedings and subsequently quash them. The primary relief sought is a direction to the second respondent to process and credit the GST refund amounting to Rs. 2,95,118/- to the petitioner.

The petition is grounded on the assertion that the actions of the second respondent are arbitrary, unjust, and in violation of the petitioner’s rights under relevant provisions of the Constitution of India and applicable laws. The petitioner contends that the delay and non-processing of the refund are causing undue financial hardship and are contrary to the principles of natural justice.

The petitioner argues that the refusal or delay in granting the refund is unlawful and without proper justification, thereby necessitating judicial intervention to rectify the situation. The Writ Petition underscores the urgency and importance of the court’s intervention to safeguard the petitioner’s rights and ensure compliance with legal obligations by the second respondent.

In conclusion, the Writ Petition seeks judicial review of the impugned proceedings, aiming for their annulment, and a directive to the second respondent to promptly disburse the due GST refund of Rs. 2,95,118/- to the petitioner.

In the matter before the court, the petitioner has filed a Writ Petition under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified Mandamus. The relief sought pertains to challenging and seeking remedies against the proceedings conducted by the second respondent in relation to two specific GST refund claims.

The first claim under scrutiny is identified by its reference number V/30/117/2018-GST, dated 09.07.2019, concerning a refund amounting to Rs. 2,95,118. The second claim bears the reference number V/30/118/2018-GST, also dated 09.07.2019, regarding a refund totaling Rs. 1,13,947.

The crux of the petition is to quash the impugned proceedings carried out by the second respondent concerning these two refund claims. The petitioner alleges that the actions of the second respondent were arbitrary, erroneous, and in violation of the petitioner’s rights under the provisions of the GST laws and possibly other relevant statutes.

The petitioner contends that the second respondent failed to appropriately consider the materials and submissions placed before them, thereby unjustly denying or delaying the rightful refund amounts due to the petitioner. It is further argued that such actions are not only illegal but also infringe upon the fundamental rights guaranteed under the Constitution of India.

Therefore, the petitioner seeks judicial intervention through the issuance of a Writ of Certiorarified Mandamus, which would involve the court:

1. Calling for and examining the records pertaining to the impugned proceedings of the second respondent in relation to both GST refund claims.

2. Quashing the impugned proceedings as they pertain to the aforementioned GST refund claims.

3. Directing the second respondent to process and credit the refund amounts of Rs. 2,95,118 and Rs. 1,13,947 to the petitioner’s account promptly and in accordance with the law.

The petition is grounded on the assertion that the petitioner’s rights have been violated due to the arbitrary and unjust actions of the second respondent, thereby necessitating judicial intervention to uphold justice and fairness in the administration of GST refunds.

In summary, the Writ Petition filed under Article 226 seeks to rectify the alleged wrongful actions of the second respondent concerning two GST refund claims by invoking the jurisdiction of the court to issue appropriate writs and directions to secure the petitioner’s rights and remedies under the law.

In the present case, three separate writ petitions have been filed under Article 226 of the Constitution of India seeking similar reliefs against the second respondent regarding GST refund issues.

Each writ petition seeks a Writ of Certiorarified Mandamus, specifically requesting the court to call for the records related to the impugned proceedings by the second respondent in connection with GST refund applications. The petitions seek to quash the said proceedings dated 09.07.2019 and consequently direct the second respondent to credit the following refunds:

1. The first writ petition (V/30/117/2018-GST) requests the refund of Rs. 2,95,118.

2. The second writ petition (V/30/118/2018-GST) requests the refund of Rs. 1,13,947.

3. The third writ petition (V/30/119/2018-GST) requests the refund of Rs. 5,02,599.

The petitioners argue that the impugned proceedings of the second respondent were erroneous and against the provisions of law, thereby justifying the need for judicial intervention. They contend that they are entitled to these refunds under the Goods and Services Tax (GST) regime and that the actions of the second respondent in withholding these refunds are arbitrary, illegal, and without authority.

The writ petitions emphasize that the delays and denials in granting the refunds have caused significant financial hardship to the petitioners and have adversely affected their business operations. They further assert that the impugned actions violate their fundamental rights under the Constitution of India, including the right to equality before the law and the right to carry on trade and business.

In support of their claims, the petitioners have submitted various documents and evidence to substantiate their entitlement to the refunds as per the GST laws and regulations. They argue that the issuance of a Writ of Certiorarified Mandamus is necessary to correct the wrongful acts of the second respondent and to secure their legitimate rights.

Therefore, the primary relief sought by the petitioners is for the High Court to issue the writs as prayed for, quash the impugned proceedings, and direct the second respondent to promptly credit the respective amounts of GST refunds due to them. They seek justice, equity, and protection of their statutory rights under the law through this judicial remedy.

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