2020 (11) TMI 1058

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....etition has been filed by the petitioner seeking issuance of writ of Certiorari/mandamus and other appropriate writ direction or order for quashing the Show- Cause Notices bearing Reference Number:- ZA1802200019530 and Reference Number:- ZA1802200019407, both dated 25.02.2020 issued by the respondent, Goods and Service Tax Department under Section 73 of the Central Goods and Services Tax Act. The show-cause Notices impugned seeks recovery of the Refund which was granted to the petitioner vide Refund sanction Order dated: 24.12.2019 (Annexure P-16) and 25.02.2020 (Annexure P-15) issued by the Respondent/Department. By the impugned show-cause Notice the Department/Authorities has directed the petitioner to show cause as to why the Refunds of ....

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....leum Exploratory License ('PEL') under the provisions of Petroleum Exploration and Exportation. For the license granted to the petitioner, the Union Government imposes an impost in the form of royalty. It is submitted that without getting into the controversy of whether the impost in the form of royalty is a Tax or a Fee, it can certainly be stated to be included within the definition of Tax. Referring to Article 366, the learned Senior counsel submitted that- Taxation is defined under Article 366 (28) of the Constitution of India as:- "Taxation includes the imposition of any tax or impost, whether general or local or special, and tax shall be construed accordingly". The learned Senior counsel referring to Article 366 (12A) of the Const....