Induvarna LPG Bottling Private Limited Vs Union of India (Patna High Court)
Patna High Court has dismissed a writ petition filed by Induvarna LPG Bottling Private Limited against the Union of India, concerning an “inverted duty structure” refund under the Goods and Services Tax (GST) regime. The court, in its order dated June 20, 2025, relegated the petitioner to exhaust the statutory remedy of appeal before the appellate authority, citing the presence of disputed factual issues that cannot be adjudicated in writ jurisdiction.
The petitioner, Induvarna LPG Bottling Private Limited, had sought several reliefs from the High Court. Primarily, the company challenged a refund order dated June 29, 2024, and the subsequent Refund Sanction/Rejection order in FORM GST RFD-06, issued by Respondent No. 6. The petitioner’s claim for a tax refund of Rs. 6,12,487, pertaining to an inverted duty structure for the period of October 2018 to March 2019 (FY 2018-19), was partially allowed, with Rs. 1,31,240 being rejected.
The petitioner argued that the refund order was issued approximately three and a half months after a previous High Court order in CWJC No. 18609 of 2023, dated February 29, 2024. In that earlier order, the High Court had directed the respondents to consider the physical application filed by the petitioner and effect the refund within two months from the date of receiving the certified copy of the judgment.
