2 Rejection of GST refund towards E-rickshaw – HC remand matter back to AO

Case Law Details

Case Name : R3 Enterprises And Anr Vs Deputy Commissioner of State Tax (Calcutta High Court)
Appeal Number : WPO/2789/2022
Date of Judgement/Order : 22/11/2022
Related Assessment Year :

R3 Enterprises and Anr Vs Deputy Commissioner of State Tax (Calcutta High Court)

This application has been filed in connection with the main writ petition drawing attention of the court about a Circular dated 3rd August, 2022 being No. 179/11/2022-GST issued by the Government of India, Ministry of Finance and relying on such Circular petitioners submit that the impugned adjudication order and order of the Appellate Authority relating to Electric Vehicles, is contrary to the aforesaid Circular and petitioners are entitled to refund of the excess GST collected. Though till date the State Government has not issued any such Circular. Mr. Ghosh, learned Advocate representing the State GST authority submits that they State Government is going to issue the Circular in the similar line very soon and submits that the matter may be remanded back to the Adjudicating Authority concerned to consider the claim of refund by the petitioners in the light of the aforesaid Circular dated 3rd August, 2022.

Considering the submission of the parties and facts as appears from record this writ petition being WPO 2789 of 2022 is disposed of by setting aside the impugned adjudication order and the appeal order and the matter is remanded back to the Adjudicating Authority concerned to pass a fresh order after taking into consideration the benefit given to the Assessee/petitioners in the aforesaid Circular dated 3rd August, 2022, within a period of eight weeks from the date of communication of this order.

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