Disposed

M/S Royal Vintage Jewels LLP v. Union of India

Rajasthan HC20 May 2022CW/9187/2020

Case brief

AI extract

What is this about?

This court disposed of a writ petition concerning non-refund of IGST paid on exported goods. Without adjudicating merits, the court directed respondents to consider a legal notice and adjudicate the grievance within 30 days after a 7-day notice to the petitioner for hearing.

What did the court decide?

Direction to respondents to consider legal notice and adjudicate grievance within 30 days after 7-day hearing notice.

M/S Royal Vintage Jewels LLP Vs Union of India — GST and Indirect Tax | Rajasthan HC (2022)

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 9187/2020

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M/s Royal Vintage Jewels Llp, 303, 3Rd Floor, Siddha Jewels, Nathmal Ji Ka Katla, Sanganeri Gate, Jaipur 302003 (Through Partner Anoop Kumar Jain)

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----Petitioner

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Versus

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Union Of India, Through Secretary Ministry Of Finance (Department Of Revenue) No. 137, North Block, New Delhi- 110001

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Goods And Service Tax Council, Through Chairman, 5Th Floor Tower-Ii Jeevan Bharti, Building, Jan Path Road, Connaught Place, New Delhi - 110001.

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The Assistant Commissioner (Central Taxes), Range- 11, Division C, Central Goods And Service Taxation, Central Goods And Service Taxation Office Vidhyadhar Nagar, Jaipur.

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The Commissioner Customs, Ncr Building, Statue Circle, C-Scheme, Jaipur, 302005.

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----Respondents

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For Petitioner(s) : Mr. Priyesh Kasliwal, Adv. For Respondent(s) : Mr. Kinshuk Jain, Adv.

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HON'BLE MR. JUSTICE PRAKASH GUPTA HON'BLE MR. JUSTICE SAMEER JAIN

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Order

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20/05/2022

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Present petition is filed against non-refund of the amount of IGST paid without authority of law. Petitioner has approached this court for issuance of appropriate directions to the respondents for release of refund along with 18 per cent interest from the date of shipping bill until the payment of refund amount qua the export goods.

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(2 of 3)

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[CW-9187/2020]

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On perusal of the writ petition it was analyzed that one legal notice dated 30.06.2020 marked as annexure-16 was addressed to Assistant Commissioner of Customs, Jaipur whereby it was submitted by learned counsel for the petitioner that the petitioner had carried the goods for export in the exhibition which was held from 14.11.2018 to 17.11.2018. The total value of taxable goods exported through Jaipur port approximately was Rs.3.50 crores on which approximately Rs.10.5 lakhs IGST was paid. The same was reflected in the invoice, documents and returns.

¶19

Learned counsel for the petitioner submitted that inspite of various department circulars and legal provisions the amount paid qua the export has not been refunded and therefore he has submitted the said legal notice under the compelling circumstances. The respondents neither refunded the said amount nor replied to the legal notice within the given time. Therefore, he has approached the court for issuance of necessary directions.

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Considering the said argument, this court without entering into the merits of the case at the threshold directs the respondents to consider the legal notice dated 30.06.2020 after affording opportunity of hearing to the petitioner by giving a reasonable notice of 7 days. The respondent authorities are expected to adjudicate upon the said legal notice and the grievance within the specified time of 30 days from the receipt of the order of this court.

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In the light of above directions, the writ petition is disposed of in above terms.

(SAMEER JAIN),J

(PRAKASH GUPTA),J

(3 of 3)

[CW-9187/2020]

JKP/14

M/S Royal Vintage Jewels LLP v. Union of India

Case brief

What is this about?

What did the court decide?

M/S Royal Vintage Jewels LLP v. Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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