Vodafone Idea Limited Vs Union of India & Others (Bombay High Court)
Bombay High Court ruled in favor of Vodafone Idea Limited, setting aside four orders passed by the Additional Commissioner (Appeals)-II, CGST & Central Excise, Mumbai. The company had challenged these orders and also raised concerns about the GSTN portal, which does not allow a second refund claim for the same period and category. The petitioner argued that the impugned orders contradicted previous final orders issued by the Joint Commissioner (Appeals-II) and the adjudicating authority, which had ruled favorably on similar issues. The dispute centered on three key issues: the lack of correlation between invoices and foreign currency receipts, the validity of bank statements showing netting-off as proof of payment in foreign exchange, and the timing of foreign currency receipts in relation to the refund period. The court heard submissions from both sides, including the government’s counsel, who agreed that the case should be remanded for fresh adjudication.
The High Court directed that the previous orders be set aside and that the Additional Commissioner (Appeals)-II reconsider the appeals in accordance with judicial principles and natural justice within two months. Furthermore, it addressed Vodafone Idea’s concern regarding the GSTN portal’s technical limitations, allowing them to refile their refund claims under the category “Others” if the portal did not permit claims under “Export of Services.” The petition was thus disposed of while keeping the broader issue of GSTN portal functionality open for future consideration. The court issued no order on costs and instructed that a digitally signed copy of the order be acted upon by all concerned parties.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
