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2022-TIOL-633-HC-MAD-MISC
V M Jose Vs Secretary to Govt. Department of Finance
Misc - Petition is styled as a Public Interest litigation - Petitioner prays for passing an order of injunction restraining the 3rd respondent from conducting the SANKALP – Annual Conference of Customs and GST, at Taj Fisherman's Cove, Mahabalipuram, Tamil Nadu on 5th and 6th of May, 2022, pending disposal of the main writ petition - Petitioner submits that it is disturbing to know that a huge sum of money in crores is being paid to the private seven star hotel out of the exchequer coffers in conducting this event which is a part of the revenue collected from the citizens of India; that the tariff for a one day stay at the Taj Fisherman's Cove for the delegates has been fixed at Rs.10,500/- plus taxes whereas the normal tariff is around Rs.20,000/- and which is a clear indicator that there has been a concession given to the event from the private hotel, which is against the code of the Prevention of the Corruption Act and is likely to be an offence as it amounts to illegal gratification received; that it would be better if such conference is held at Vigyan Bhawan, Delhi where there will be hardly any cost since it is a Government property. Held: On over all consideration, Bench finds that, this petition, even remotely cannot be said to be in public interest - On the contrary, it is against the interest of the citizen of the State, which has ultimately brought only disrepute, by such petition and further it may be perceived as an adversity on the Central / State relationship as well - For all these reasons, such attempts need to be nipped in the bud - This petition, therefore, needs to be dismissed and further that the said dismissal has to be with costs, with due intimation to the concerned respondent - Writ petition is dismissed with cost of Rs.50,000/- which is directed to be paid by the petitioner to the first respondent through Demand draft and sent along with an apology letter - Four weeks time given for compliance - Matter to be listed on 13.06.2022 for reporting compliance: High Court [para 5, 6.1, 6.2]
- Petition dismissed: MADRAS HIGH COURT
2022-TIOL-632-HC-CHHATTISGARH-GST
B S Sponge Pvt Ltd Vs Deputy CCGST & CE
GST - The petitioner submits that since the tax due has already been paid by virtue of sub-section (7) of Section 39 of CGST Act, 2017 , therefore, the notices issued under proviso to sub-section (1) of Section 50 even without issuing a SCN as required under Section 73 is per se not sustainable in eye of law - He, therefore, prays for staying the effect and operation of impugned notices issued, both forming part of Annexure, pending decision of this petition - Accordingly, it is directed that the effect and operation of impugned notices shall remain stayed till the next date of hearing : HC
- Stay granted: CHHATTISGARH HIGH COURT
2022-TIOL-630-HC-AHM-GST
Bhagwati Construction Vs UoI
GST - Refund - Against the tax refund/reimbursement of Rs.1,23,02,620=00 claimed by the writ- applicants, the tax of only Rs.33,92,980=00 was paid through the electronic cash ledger - Writ-applicants received the impugned letter dated 13.5.2019 from the Deputy Chief Engineer, Railways informing them that they would not be granted reimbursement of the GST amount since only a part amount of the tax was paid through the electronic cash ledger - A meeting of the writ- applicants, other similar contractors as well as the officers of the Railway Board was held on 13.1.2020 to resolve the issue, however, the issue could not be resolved, hence the present writ application.
Held: For the purpose of payment of tax, the electronic credit ledger is a homogeneous pool of credit which cannot be vivisected - It appears that the respondents have not been able to understand this distinction between availment and the utilization of the input tax credit which has led to the present controversy - Non-payment of refund to the writ-applicants is contrary to the order of the Ministry of Railways read with the Joint Procedure Order (JPO) and the supplementary agreement and the same ought to be forthwith released - Writ-application succeeds and is hereby allowed - The impugned communication dated 13.5.2019 refusing to release the refund/reimbursement of GST is hereby quashed and set-aside - The respondents are directed to forthwith release the refund of Rs.1,23,02,620/- within a period of four weeks: High Court [para 36, 38]
- Application allowed: GUJARAT HIGH COURT |
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