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of <h1>Taxpayers Win IGST Refund After Notification No.10/2017-IGST (Rate) Declared Ultra Vires the IGST Act, 2017</h1> <h3>ADI ENTERPRISES Versus UNION OF INDIA</h3> The HC allowed an application seeking refund of IGST paid under Entry No.10 of Notification No.10/2017-IGST (Rate), which had been declared ultra vires ... Grant of refund of the amount of IGST already paid by the applicants with appropriate interest on such refund - Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 - HELD THAT:- The Division Bench of this Court vide judgment and order dated 23.1.2020 [2020 (1) TMI 974 - GUJARAT HIGH COURT] passed in the captioned writ petition along with other writ petitions allowed the writ petitions and declared Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 as ultra vires the Act. He would further submit that during the pendency of the present application, Civil Appeal No.1390 of 2022 and allied appeals preferred at the instance of the respondents also came to be dismissed by judgment and order dated 19.5.2022 passed by Hon'ble Apex Court. He, therefore, would submit that necessary direction may be issued to the respondents to refund the amount of tax already paid by the applicant. The present application requires consideration and hence, the same is allowed. Issues: Refund of IGST paid under Notification No.10/2017-IGST (Rate) dated 28.6.2017 challenged as ultra vires - Direction for refund and interest.Refund of IGST:The applicants sought a refund of the IGST amount paid under Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017, claiming it to be ultra vires the Integrated Goods and Services Tax Act, 2017. The Division Bench of the High Court had previously declared Entry No.10 as ultra vires. The applicants relied on the dismissal of Civil Appeal No.1390 of 2022 by the Hon'ble Apex Court to support their claim for a refund.Court's Decision:The High Court, after considering the Apex Court's decision upholding the Division Bench's judgment on similar writ petitions, allowed the present application. The Court directed the respondents to refund the IGST amount already paid by the applicants under Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017. The refund was to be accompanied by the statutory rate of interest within four weeks from the submission of necessary documents by the applicants. The Court made the rule absolute in favor of the applicants, granting the requested relief.
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