The division judge bench of Justice Biren Vaishnav and Justice D.M. Desai of the Gujarat High Court in the case of M/s Vodafone Mobile Services Limited Vs Union of India quashes the order rejecting the claim for refund by Vodafone-Idea.
Brief Facts:
The factual matrix of the case is that the Petitioner was merged with Idea Cellular Limited in accordance with the order passed by the National Company Law Tribunal. The petitioner was registered under the provisions of the CGST / GGST Act, 2017. Furthermore, taxes were paid in respective states, however, excess payment of tax was made in the State of Gujarat. Then, the petitioner applied for a refund of excess tax. Thereafter, the order was passed to reject the claim for refund under Section 54(5) of the CGST Act, 2017.
Contentions of the Petitioner:
The learned counsel appearing on behalf of the Petitioner contended that the court shall quash the order which is challenged before the court and if the petitioner further makes the fresh application, then, the same shall be dealt with in accordance with the law. The counsel relied upon the orders passed by the High Court of Madhya Pradesh, the High Court of Calcutta, and the High Court of Telangana.
Contentions of the State:
The learned counsel appearing on behalf of the state contended that the petitioner should be restricted to using the alternative legal remedy of filing an appeal under Section 107 of the CGST Act.
Observations of the Court:
The Hon’ble court directed the petitioner to make a fresh application for refund in accordance with the circular issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing, within a period of three weeks from today. Furthermore, the authorities are directed to dispose of the application on the basis of merit.
The Hon’ble court set aside and quashed the order.
The decision of the court:
With the above direction, the court allowed the present petition.
Case Title: M/s Vodafone Mobile Services Limited Vs Union of India
Coram: Hon’ble Mr. Justice Biren Vaishnav and Hon’ble Mr. Justice D.M. Desai
Case No.: R/Special Civil Application No. 1345 of 2021
Advocate for the Petitioner: Mr Bharat Raichandani
Advocate for the Respondent: Mr Raj Tanna, AGP, Priyank P Lodha
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