Bushrah Export House , Lko. Thru. Sole Proprietor Mr. Syed Asif Ali Vs Union of India (Allahabad High Court)
Allahabad HC Directs Appeal for ITC Refund Dispute against the orders impugned even after nearly four year for the matter of section 54(7) of CGST Act
In the case of Bushrah Export House vs. Union of India, the petitioner sought relief from the Allahabad High Court regarding the denial of an Input Tax Credit (ITC) refund of Rs. 1,86,40,533 for the period September 2019 to January 2020. The petitioner challenged the order issued on May 1, 2024, and a show-cause notice dated March 7, 2024, which was issued nearly four years after the initial application without a proper hearing. The petitioner’s counsel argued that under Section 54(7) of the Central GST Act, 2017, the refund order should have been issued within 60 days. The respondents raised a preliminary objection, citing the availability of a statutory remedy under Section 107, which allows the petitioner to file an appeal. The court was informed of a related pending Special Appeal involving a different refund amount and period. Acknowledging the difference in causes of action, the court dismissed the writ petition and directed the petitioner to seek remedy through the appellate authority, emphasizing that the appeal should be considered on its merits due to the time already spent pursuing the writ petition.
