2025 (4) TMI 1712 - HC - GST

Petitions disposed; petitioners reserve right to seek refunds after SLP outcome; refunds denied for now

The HC disposed of petitions, recording petitioners' lack of objection and reserving their right to claim refunds contingent on the outcome of the pending ... Refund of the amounts paid - Revenue submits refund may not be granted now and let that be subject to the outcome of the SLP in Sal Steel [2019 (9) TMI 1315 - GUJARAT HIGH COURT] - HELD THAT:- The petitioners state no objection. Therefore, reserving petitioners' right to claim refund based on the outcome of the SLP as against the judgment in Sal Steels Limited, these petitions are disposed off. Counsels submitted the issue is covered by Sal Steels Limited v. Union of India [2020 (37) GSTL 3 (Guj)] and that an SLP (Civil Appeal) Diary No.27016/2020 has been filed by the Revenue against that decision, with no stay. Petitioners sought refunds of amounts paid. The Deputy Solicitor General pointed out contrary decisions of other High Courts - Pace Setters Business Solutions Pvt. Ltd v. Union of India [2024 DHC 2638 DB] and M/s. R.C. Infra Digital Solutions Thru. Authorised Representative v. Union of India [2024 AHC LKO 1097 DB] - and submitted refunds should not be granted until the SLP in Sal Steels is decided. Petitioners raised no objection. The court reserved petitioners' right to claim refund depending on the outcome of the SLP against Sal Steels and disposed of the petitions, with 'no order as to costs.' Connected miscellaneous petitions were closed.