Etc Agro Processing (India) Pvt. ... vs Union Of India & Ors
2023 Latest Caselaw 3424 Cal

16.05.2023
    PB
Sl. No.7.
             WPA 4373 of 2023

             ETC Agro Processing (India) Pvt. Ltd.
                       Vs
             Union of India & Ors.

             Mr. Ankit Kanodia,
             Ms. Megha Agarwal,
             Mr. Jitesh Sah.
                           ... For the Petitioner.
             Mr. A. Ray,
             Mr. T. M. Siddiqui,
             Mr. D. Ghosh,
             Mr. V. Kothari.
                               ........for the State.


                   The   affidavit   in   opposition   filed   by   the

             respondents in Court today be kept with the record.

Heard learned advocates appearing for the

parties.

By this writ petition, petitioner has made prayer

for direction upon the respondents WBGST authority

concerned for granting refund of amount of the IGST

already paid pursuant to the impugned Entry No.10 of

Notification No.10/2017-IGST Rate) dated 28th June,

2017 which has been denied to the petitioner on the

ground of alleged limitation.

Learned advocate appearing for the petitioner

relies an unreported decision of the Hon'ble Gujarat

High Court, dated 26th April, 2023 in petitioner's own

case bearing case No.R/Special Civil Application

No.1204 of 2021 by relying on the decision of the

Hon'ble Supreme Court declaring the impugned

notification as unconstitutional.

Mr. Siddiqui, learned Additional Government

Pleader is not in a position to deny the aforesaid

factual and legal position that the impugned

notification has been already declared

unconstitutional by the Hon'ble Supreme Court and

that the aforesaid judgment of the Hon'ble Gujarat

High Court in the case of petitioner itself has not been

stayed or interfered till date by any higher forum.

Considering the facts and circumstances of this

case and submission of the parties and in view of the

discussions made above, the impugned orders

rejecting the petitioner's application for refund relating

to the period July, 2017 to June 18 are set aside and

the matter is remanded back to the respondent

authorities concerned to reconsider and take a fresh

decision for granting refund to the petitioner on merit

and by taking into consideration the aforesaid

judgment of the Hon'ble Gujarat High Court within a

period of 12 weeks from the date of communication of

this order.

With this observation and direction, this writ

petition being WPA 4373 of 2023 is disposed of.

( Md. Nizamuddin, J.)