Adi Enterprises Vs Union of India (Gujarat High Court)
In Adi Enterprises Vs Union of India, the Gujarat High Court considered an application seeking a direction to the respondents to refund the Integrated Goods and Services Tax (IGST) already paid by the applicants pursuant to Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28 June 2017, along with appropriate interest. The applicants submitted that the vires of Entry No.10 of the said notification, issued under theIntegrated Goods and Services Tax Act, 2017, had earlier been challenged through a writ petition along with other identical petitions. The Division Bench of the High Court, by judgment and order dated 23 January 2020, allowed those writ petitions and declared Entry No.10 of Notification No.10/2017-IGST (Rate) as ultra vires the Act. It was further submitted that Civil Appeal No.1390 of 2022 and allied appeals filed by the respondents were dismissed by the Supreme Court of India by judgment and order dated 19 May 2022, thereby upholding the earlier decision of the High Court. After hearing the parties and considering the decision of the Supreme Court affirming the Division Bench judgment, the Court held that the present application required consideration. The application was allowed and the respondents were directed to refund the IGST amount already paid pursuant to Entry No.10 of the notification along with statutory interest. The respondents were directed to grant the refund within four weeks from the date of submission of the necessary documents by the applicants. The rule was made absolute.
