Court grants relief for refund of IGST & drawback amounts, disposes of application under Section 151

The court acknowledged the petitioner's claims for the refund of IGST and drawback amounts and issued notices to the respondents. The petitioner sought relief under Section 151 of the Code of Civil Procedure, 1908 for the release of the refund amounts. The court found the relief sought in the writ petition and the application to be similar and disposed of the application. The matter was scheduled for further proceedings.

---

---

Issues:
1. Failure to refund IGST and drawback amounts.
2. Relief sought under Section 151 of the Code of Civil Procedure, 1908 for release of IGST refund and drawback amount.

Analysis:

Issue 1: Failure to refund IGST and drawback amounts
The petitioner raised a grievance against the respondents/revenue for not refunding the IGST and drawback amounts. The petitioner sought a refund of Rs. 67,09,855.94 for IGST and Rs. 19,56,058/- for drawback. The court took note of the grievances and issued notices to the respondents. Mr. Harpreet Singh accepted notice on behalf of respondent nos. 2 to 7, and Mr. Ranvir Singh accepted notice on behalf of respondent no.1/Union of India. The court acknowledged the claims made by the petitioner regarding the refund amounts and proceeded to address the issue by issuing notices to the concerned parties.

Issue 2: Relief sought under Section 151 of the Code of Civil Procedure, 1908
The petitioner filed an application seeking interim relief under Section 151 of the Code of Civil Procedure, 1908 for the release of the IGST refund and drawback amount. The court, after considering the relief sought in the writ petition and the application, found that the final relief sought in the writ petition was similar to that in the application. Consequently, the court disposed of the application, CM APPL. 18501/2021. The matter was listed for further proceedings on 27.07.2021. The court's decision highlighted the importance of addressing the relief sought under the relevant legal provisions and the need to differentiate between similar reliefs sought in different applications.

This detailed analysis of the judgment provides a comprehensive overview of the issues involved and the court's decision regarding the failure to refund IGST and drawback amounts, as well as the relief sought under Section 151 of the Code of Civil Procedure, 1908.

---