Allowed

M/S Pernod Richard India Pvt. Ltd. v. Union of India

Rajasthan HC9 Jul 2024CW/18717/2022

Case brief

AI extract

What is this about?

The High Court quashed a Deficiency Memo regarding IGST refund on imported goods freight. The memo relied on notifications previously struck down by the Supreme Court. The court directed respondents to decide the refund application afresh within eight weeks.

What did the court decide?

Deficiency Memo quashed; respondents directed to decide refund application afresh within eight weeks.

M/S Pernod Richard India Pvt. Ltd. Vs Union of India — GST and Indirect Tax | Rajasthan HC (2024)

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[2024:RJ-JP:28597-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 18717/2022

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M/s Pernod Richard India Pvt. Ltd., Through Its Authorised Signatory Mr. Deepank Goyal S/o Shri Bhushan Goyal Age 27, R/o Sw19, Rishi Sidhi Enclave I, Sriganganagar Rajasthan 335001.

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----Petitioner

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Versus

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Union Of India, Through Its Secretary (Revenue) Ministry Of Finance, Department Of Revenue, Government Of India, North Block, New Delhi - 110001.

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Central Board Of Indirect Taxes And Customs, Through Its Chairman, North Block, New Delhi - 110001

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GST Council, Through Its Chairperson Ministry Of Finance, North Block New Delhi - 110001

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Chief Commissioner, Central Goods And Services Tax, Jaipur Zone, New Central Revenue Building, Statue Circle, C Scheme, Jaipur - 302005.

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Assistant Commissioner, Central Goods And Services Tax Division E - Behror, Alwar.

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----Respondents

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For Petitioner(s)	: Mr.Jatin Harjai with Mr.Mohit Kumar Soni and
	Mr.Rohan Agarwal
For Respondent(s)	: Mr.Kinshuk Jain with
	Mr.Saurabh Jain

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HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order

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09/07/2024

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This petition is filed challenging the Vires of the Notification No.10/2017-Integrated Tax (Rate) dated 28.06.2017 and Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017 as ultra vires. Further, Deficiency Memo dated 12.05.2020 is also sought to be quashed.

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[2024:RJ-JP:28597-DB]

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[CW-18717/2022]

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(2 of 2)

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Brief facts of the case are that the petitioner filed application for the period of June, 2018 to March, 2019 seeking refund of the Integrated Goods and Services Tax (for short ‘IGST’) paid on freight portion of the imported goods. The Deficiency Memo was issued stating as under:-

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“The tax payer has correctly paid IGST leviable on ocean freight being inter-state supply in terms of Section 7 of IGST Act, 2017 in terms of entry No.10 of notification No.10/2017-IT(Rate) dated 28.06.2017 issued under Section 5(3) of IGST Act, 2017.”

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The Notifications challenged in this petition were struck down by the Supreme Court in the case of Union of India Vs. Mohit Minerals Pvt. Ltd. reported in 2022 SCC OnLine SC 657.

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In view of the decision of the Supreme Court, the Deficiency Memo issued solely relying upon the Notifications struck down by the Supreme Court is quashed.

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The respondents are directed to deal with the refund application of petitioner afresh in accordance with law.

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The respondents should make a sincere endeavour to consider and decide refund application of the petitioner within a period of eight weeks from the date of receipt of certified copy of this order.

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The writ petition is allowed.

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(ASHUTOSH KUMAR),J

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(AVNEESH JHINGAN),J

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Monika/Aarzoo/ 76

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Whether Reportable:- No

M/S Pernod Richard India Pvt. Ltd. v. Union of India

Case brief

What is this about?

What did the court decide?

M/S Pernod Richard India Pvt. Ltd. v. Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

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