TMI Blog2022 (2) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... FD 01A on 3rd April 2019. No sooner the writ applicant filed the above refund application, a show cause notice in Form GST RFD 08 dated 17th May 2019 came to be issued calling upon the writ applicant to show cause. The Assistant Commissioner, thereafter, proceeded to pass an order in Form GST RFD 06 dated 27th May 2019 rejecting the refund claim of the writ applicant of ₹ 21,66,867/- under Section 54 of the CGST Act, 2017 - The writ applicant, thereafter, preferred an appeal before the appellate authority i.e. the Joint Commissioner (appeals). The Joint Commissioner dismissed the appeal. The issue raised in the present writ application is no longer res integra in view of the judgement and order passed by this Court dated 11th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der or direction under Article 226 of the Constitution of India, ordering and directing the respondents themselves, their officers and subordinates to act upon or grant the petitioner refund of ITC on inward supply charged by the supplier and utilized IGST credit distributed by ISD and lying in Electronic Credit Ledger by quashing and setting aside the impugned order. B. and pass, such further order/orders for granting relief(s) as this Hon ble Court may deem fit and proper in the facts and circumstances of the case to meet the ends of justice. 2. The facts giving rise to this writ application may be summarized as under: 3. The writ applicant is a pharmaceutical company. One of the manufacturing facilities of the writ applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the writ applicant to show cause on the following: a. The petitioner is situated in Kandla SEZ and as per the CGST Act the supply of goods and/or services to SEZ unit is zero rated hence the petitioner is not eligible for refund under Section 54 of the Central Goods and Services Act, 2017 (hereinafter referred to as CGST). b. The refund filed by the petitioner cannot be processed under any category of refund specified under manual refund processing circular No.17/17/2017-GST, dated 15.11.2017 circular No.24/24/2017-GST dated 21.12.2017. c. For the supply received from outside SEZ, SEZ unit is not supposed to pay any tax whether under forward charge or reverse charge mechanism and for the supply received from another unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der passed by this Court dated 11th March 2020 in the case of M/s. Britannia Industries Limited vs. Union of India [Special Civil Application No.15473 of 2019]. We take notice of the fact that M/s. Britannia Industries Limited (supra) is based on M/s. Amit Cotton Industries vs. Principal Commissioner of Customs [Special Civil Application No.20126 of 2018 decided on 27th June 2019]. 11. In view of the aforesaid, the writ applicant could be said to be entitled to claim the refund of the IGST lying in the Electronic Credit Ledger as there is no specific supplier who can claim the refund under the provisions of the CGST Act and the CGST Rules as Input Tax Credit is distributed by the input service distributor. 12. For the foregoing re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
