Case Law Details
Vedanta Limited Vs Union of India (Orissa High Court)
Orissa High Court held that Court does not consider it expedient to go beyond what is stated in Union of India Vrs. VKC Footsteps India Pvt. Ltd., (2022) 2 SCC 603 for the purpose of ascertaining quantum of refund in case of zero-rated supplies as prescribed under Rule 89(4) of the GST Rules .
Facts- In the present case, the petitioner is craving to question the propriety of Orders dated 13.08.2020, 10.09.2020 and 13.11.2020 passed by Assistant Commissioner, GST & Central Excise, Jharsuguda Division returning the applications filed manually claiming supplementary refund of unutilized input tax credit pertaining to Compensatory Cess on inputs used in relation to zero-rated supplies made during the periods September, 2017; October, 2017; November, 2017; December, 2017; January, 2018; July, 2018 to September, 2018; and November, 2018 to February, 2020, as computed by the petitioner unit-wise, it insisted for invocation of Article 226 of the Constitution of India.
Conclusion- In the case of Union of India Vrs. VKC Footsteps India Pvt. Ltd., (2022) 2 SCC 603, has been pleased to hold that it is impermissible for the Court to redraw the boundaries or to expand the provision for refund beyond what the Legislature has provided.
In view of authoritative pronouncement of the Hon’ble Supreme Court declining to substitute its wisdom for that of the subordinate legislation prescribed under Rule 89(5) in the context of refund on account of inverted duty structure, this Court does not consider it expedient to go beyond what is stated in Union of India Vrs. VKC Footsteps India Pvt. Ltd., (2022) 2 SCC 603 for the purpose of ascertaining quantum of refund in case of zero-rated supplies as prescribed under Rule 89(4) of the GST Rules.
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