2021 (8) TMI 1441 - SCH - GST

No s.67 search; s.74(5) payments and Form GST DRC-03 under Rule 142(2); no relief on summons or EOU refund entitlement

SC refused to entertain the SLP and dismissed the petition. The High Court had recorded that no search or seizure under s.67 occurred, the parties had ... Validity of summons issued u/s 70 - Proper officer - search/inspection proceedings u/s 67 of the CGST Act - EOU Scheme - Refund/allow recredit - Refund of duty paid on the goods exported towards fulfillment of the export obligation - fraud or any willful misstatement or suppression of facts - Section 2(91) of CGST Act read with Section 20 of IGST Act - it was held by High Court that 'Admittedly, no search and seizure proceedings have taken place under Section 67 of the Act, in case of the petitioners. In the instant case, the petitioners having made payment under Section 74(5), they appear to have informed the Proper Officer of such payment in the Form GST DRC-03 (Annexure-F) as contemplated in Rule 142(2) of the said Rules.' HELD THAT:- It is not inclined to entertain the Special Leave Petition under Article 136 of the Constitution. The Special Leave Petition is accordingly dismissed. The Supreme Court declined to exercise jurisdiction under Article 136 of the Constitution, stating it was 'not inclined to entertain the Special Leave Petition under Article 136 of the Constitution.' The Court ordered that the 'Special Leave Petition is accordingly dismissed.' Any 'pending application, if any, stands disposed of.' No reasons beyond the refusal to grant special leave are recorded in the brief order; the outcome is a dismissal of the petition and disposal of ancillary applications.