2021 (11) TMI 154 - HC - GST

Court overturns order, allows refund application under TN-GST Act. Emphasizes balance acknowledgment. -GSTAct

M/s. Sri Vardhaman Kraft Papers Pvt. Ltd. Versus The Assistant Commissioner, (ST) (FAC)

The court overturned the impugned order under Section 73 of the TN-GST Act, allowing the respondent to file a refund application under Section 54. The ... Refund of Service Tax - Section 54 of TNGST Act - HELD THAT:- There is a balance qua the writ petitioner in the hands of the Department, the impugned order has to necessarily go. As all that the writ petitioner wants is his money back irrespective of the nomenclature under which it is returned to him. The impugned order is set aside recording the stated position of the respondent leaving it open to the writ petitioner to file an application for refund in the aforesaid manner if so advised and if so desired. Though obvious it is made clear that such refund application shall be considered on its own merits and in accordance with law. Petition disposed off. Issues Involved:Challenge to an order under Section 73 of the TN-GST Act for refund of balance amount in the hands of the respondent.Analysis:The main writ petition was filed to challenge an order dated 22.06.2021 under Section 73 of the TN-GST Act, regarding a balance amount of Rs. 5,29,327 in the hands of the respondent. The Revenue counsel accepted notice on behalf of the respondent and stated that the matter is related to a refund. The counsel advised the writ petitioner to apply for a refund under Section 54 of the TN-GST Act. It was clarified that the refund application, if made, would be considered on its merits and in accordance with the law.The court noted the Revenue's position that there is a balance amount concerning the writ petitioner in the Department's possession, and therefore, the impugned order needed to be set aside. The court emphasized that the writ petitioner's primary objective was to retrieve the money, regardless of the form of return. The impugned order was thus overturned, based on the respondent's position, allowing the writ petitioner to file a refund application as advised. It was explicitly stated that any refund application would be evaluated based on its merits and in compliance with the law.Consequently, the captioned writ petition was disposed of on the terms mentioned above. Additionally, W.M.P.No.23352 of 2021 was closed with no specific order as to costs.