Globus Petroadditions Pvt. Ltd. Vs Union of India (Bombay High Court)
Bombay High Court has intervened in a Goods and Services Tax (GST) refund dispute, quashing an order passed by an Assistant Commissioner who refused to comply with the directions of a superior appellate authority. The court strongly reiterated the principle of judicial discipline within the tax hierarchy, emphasizing that subordinate officers cannot sit in judgment over the orders of their superiors.
The case involves Globus Petroadditions Pvt. Ltd., which had filed a claim for refund of GST. The company’s refund application for two quarters (Q2 and Q3) was initially rejected by the Assistant Commissioner (Respondent No. 3) on February 2, 2019, and May 1, 2019, respectively.
Aggrieved by these rejections, Globus Petroadditions filed an appeal before the Additional Commissioner (Respondent No. 2), the first appellate authority, on August 2, 2019. The Additional Commissioner, on October 14, 2019, decided in favour of the petitioner, setting aside the rejection orders passed by the Assistant Commissioner and allowing the appeal.
Following the Additional Commissioner’s order, Globus Petroadditions refiled the refund claim before the Assistant Commissioner on November 4, 2019. However, on November 14, 2019, the Assistant Commissioner again rejected the refund claim for Q2 and Q3.
