2026 (8) TMI 307

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....No.1 and Shri K.D. Nag, learned counsel for respondent No.2. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following substantial relief(s): "i. Issue a writ, order or direction in the nature of certiorari to quash the order dated 29.01.2026 by which the opposite party no.2 has rejected the refund claim of Rs. 12,09,213/- to the petitioner (Annexure No.1). ii. Issue a writ, order or direction in the nature of mandamus commanding the opposite party no.2 to forthwith refund the entire retained amount along with 12% interest on the same." 3. Upon a perusal of the records, it appears that the claim of the petitioner for refund has been rejected by ....

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....ed in favour of the appellant, and therefore, as per Section 174 of the CGST Act, 2017, such right of the appellant ought to be upheld and protected. The Tribunal further held that Section 142(5) of the CGST Act, 2017 contemplates the very situation as in the present appeals and accordingly, provides for refund of taxes paid under the erstwhile laws. The relevant portion of the Tribunal order is delineated herein-below:- "16. I find that the Appellant had collected service tax from the allottees and had duly deposited such service tax with the Revenue. Subsequently, on cancellation of the bookings/allotments, the allottees were entitled to the entire invoice amount paid by them, including the service tax amount and the Appellant wa....

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....m CENVAT on inputs. 6. Learned counsel for the petitioner has relied on a judgement of the Division Bench of the Allahabad High Court in Mohan Lal Santwani Vs. Union of India and 3 others reported in 2022 449 ITR 476 to emphasize the point that once the Tribunal has decided on the issue, the assessing officer could not have rejected the refund on a different ground. 7. Upon a perusal of the judgement in Mohan Lal Santwani (supra), we find that the principles of law noted in the judgement are general in nature with regard to the principles of judicial discipline and propriety and with regard to the doctrine of precedent. 8. In the present case, the Tribunal had answered the following questions that had been raised in appeal before i....