M K Agrotech Private Limited Vs Union of India (Karnataka High Court)
The petitioner filed the writ petition seeking quashing of the order dated 27.04.2023 rejecting its GST refund claim, a direction to grant the refund with interest, and a declaration that Circular No.181/13/2022-GST dated 10.11.2022 was ultra vires the CGST/KGST Act, 2017, Notification dated 13.07.2022, and unconstitutional. The petitioner also sought other appropriate reliefs in the interests of justice and equity.
The petitioner contended that the issues involved in the writ petition were directly covered by earlier judicial decisions, namely MK Agro Tech Pvt. Ltd. Vs. Union of India, Indian Oil Corporation Ltd. Vs. Assistant Commissioner of Central Tax, M/s. Priyanka Refineries Pvt. Ltd. and Gemini Edibles and Fats India Ltd. Vs. DCCT and Ors., Patanjali Foods India Vs. Union of India, and Shree Proteins Pvt. Ltd. v. Union of India. It was submitted that these judgments had not been considered by the authority while passing the impugned order rejecting the refund claim.
The High Court examined the impugned order dated 27.04.2023 and observed that the aforesaid judgments and the legal principles enunciated therein had not been considered by the respondent while rejecting the petitioner’s refund claim. The Court therefore held that the impugned order deserved to be set aside and the matter remitted for fresh consideration in accordance with law.
