Shapoorji Pallonji And Company Private Limited Vs Union Of India and Others (Andhra Pradesh High Court)
The petitioner undertakes construction of infrastructure projects. It carried out works for State Government. The Government deducted TDS under section 51 of the CGST Act. The said amount was credited to the electronic cash ledger. The petitioner sought refund of Rs.5 crores lying in balance in cash ledger. The same was rejected on the ground of unjust enrichment. It was upheld in appeal. Hence, petition before the High Court. The petitioner submitted that principle of unjust enrichment does not apply to refund of electronic cash ledger in terms of section 49(6) read with section 54 of the Act.
The Hon’ble Andhra Pradesh High Court set aside the order and allowed the writ petition. It held: (i) the orders are, in a sense of speaking, superseded in light of circular dated 17.21.2021 which was issued by the CBIC pursuant to passing of the orders; (ii) remands matter back to the original authority for reconsideration in light of the circular.
The matter was argued by Ld. Counsel Bharat Raichandani
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
The petitioner, who is a registered dealer under the Goods and Services Tax Act, 2017, had accumulated a credit balance in the cash ledger, on account of TDS amounts, from the deductors, being credited to the cash ledger.
