TaxTMI 
TaxTMI 
2026 (1) TMI 1330
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.... the legality and validity thereof be pleased to quash and set aside the Order-in- Original No. CGST/MSD3/AC/RPA/REFUND/06/2022-23 dated 30.6.2022 (Exhibit A-4) to the extent adverse to the Petitioner; (b) That this Hon'ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or any other appropriate writ, order or direction under Article 226 of the Constitution of India ordering and directing the Respondent no. 3 to forthwith sanction the refund of Rs. 1,85,63,835/- along with the applicable interest thereon at the rate of 12% and fully comply with and implement the Orders dated 24.3.2022, 13.6.2022 and 24.6.2022 (Exhibit A-1 to A-3) of this Hon'ble Court." 2. Thus, the Petitioner has filed the present writ petition challenging the short sanction/ rejection of refund of Rs. 1,85,63,835/- along with applicable interest thereon @ 12% p.a vide order in original No. CGST/MSD3/AC/RPA/REFUND/06/2022-23 dated 30.6.2022 issued by Respondent no. 3. 3. Briefly the facts are as follows : Petitioner is an authorized air taxi operator holding permit issued by the Director General of Civil Aviation (DGCA) to operate non-scheduled air transport services....
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.... the show cause notices on the ground of delay in adjudicating the same. This Court by order dated 24th March 2022 quashed the aforesaid notices and directed the Respondents to refund the amounts recovered from the Petitioner during investigation within four weeks along with interest @ 11% p.a. The operative part of the order dated 24th March 2022 reads thus : "20. We, therefore, pass the following order : (a) Writ Petition (L) No.6097 of 2020 is allowed in terms of prayer clause (a). (b) The respondents are directed to refund the amount recovered from the petitioner during the course of the investigation within four weeks from today with interest at the rate of 12% per annum. (c) Rule is made absolute in the aforesaid terms. No order as to costs. (d) The parties to act on the authenticated copy of this order." 5. In pursuance of the aforesaid order dated 24th March 2022, the Petitioner vide its letters dated 26th March 2022 requested Respondent no. 2 to refund the amount of Rs. 11,28,12,082/- along with interest @ 12% p.a from the date of deposit of the said amount till the date of actual refund. The Petitioner followed up with the o....
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....iable to be refunded as per the order dated 24th March 2022. The Respondents did not file any reply to the aforesaid Interim Application filed by the Petitioner. 7. Both the above Interim Applications filed by the Petitioner and the Respondents came up for hearing before this Court on 13th June 2022 and this Court by another order dated 13th June 2022 disposed of the aforesaid Interim Applications by passing following order : "1. This application is taken out by applicant for a direction to respondents to forthwith implement order dated 24th March, 2022 and grant refund to petitioner with interest. 2. Mr. Shah states that by order dated 24th March, 2022, respondents were directed to refund the amount recovered from petitioner during the course of investigation within four weeks with interest @ 12% per annum. Mr. Shah submitted that 12 weeks expired on 21st April, 2022 and even though almost two months have passed since then respondents have not implemented order passed by this Court. Therefore, respondents are also guilty of contempt. 3. Mr. Jetly, appearing for respondents states that respondents have filed an Interim Application (L) No.13132 of 2022 ....
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....that while refunding the said amount, the authorities did not consider the Petitioner's contention that actual deposit made by the Petitioner of the principal amount at the time of investigation was Rs. 13,13,75,917/- and therefore this order was erroneously passed and a short sanction of the refund has been granted to the Petitioner. 10. On 25th July 2022 the Petitioner again requested Respondent no. 3 to sanction the refund of the balance amount of Rs. 1,85,63,835/- along with applicable interest thereon @ 12% p.a and thereby fully comply with and implement the order of this Court dated 24th March 2022. It is in this backdrop that the Petitioner has filed this writ petition and has sought the prayers as reproduced above to direct the Respondents to refund the balance amount of Rs. 1,85,63,835/- along with interest. 11. We have heard learned counsel for the parties. Learned Senior Counsel on behalf of the Petitioner Mr. Prkash Shah has contended that the impugned order dated 30th June 2022 has been passed without hearing the Petitioner and without appreciating the facts of the case, particularly challans etc which had been submitted by the Petitioner to support its contentio....
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....est of Rs. 11,28,12,082/- along with the interest of Rs. 17,33,11,223/-. 19. With reference to paragraphs para 32 (A.1 to A.6) under reply, the respondents state that no evidence has been submitted by the petitioner to substantiate the claim that the petitioner vide letter dated 11.4.2017 had raised a claim that the amount claimed to have been deposited during investigation as stated in the SCN, is incorrect. Petitioner never disputed this amount during last almost 11 years. As per SCN No. 235/Commr/2011-2012 dated 24th October 2011, the Service Tax of Rs. 10,52,12,734/- and interest of Rs. 75,99,348/- which was deposited during the course of investigation, was proposed for appropriation. This amount has been refunded along with interest @ 12% in compliance of this Hon'ble Court's order. 21. With reference to paragraphs para 32 (A.14 to A.24) under reply, the respondents state that during the verification of the ST-3 returns for the period 2006-07 to 2011-12 and payment of self assessed tax therein, it is found that the petitioner was paying service tax on the services namely - manpower recruitment/ supply agency service, business auxiliary services, air travel ag....