Bombay High Court
Src Chemicals Private Limited And Anr vs Central Board Of Indurect Taxes And ... on 7 September, 2021
Author: M. S. Karnik
Bench: Makarand Subhash Karnik
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Diksha Rane
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 5160 OF 2021
SRC CHEMICALS PRIVATE LIMITED & ANR. ..PETITIONERS
VS.
CENTRAL BOARD OF INDIRECT TAXES
& CUSTOMS & ORS. ..RESPONDENTS
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Mr. Rahul Sarda a/w. Mr. Sankalp Anantwar, Mr. Tushar
Gaikwad i/b. SMA Law Partners for the petitioners.
Mr. Lilesh P. Sawant for the respondent Nos. 3 & 4.
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C0RAM : DIPANKAR DATTA, CJ &
M. S. KARNIK, J.
DATE : SEPTEMBER 7, 2021 P.C. :
1. It appears from the affidavit of service tendered in Court today that the respondent no.6 (Joint Director, Directorate General of Systems and Management) has received the consignment bearing no. EM737470797IN which, according to Mr. Sarda, learned advocate for the petitioner was dispatched on India Post containing copy of the Writ Petition.
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24. wp 5160-21
2. The prayer in this Writ Petition is for a direction to the respondents to refund, within a period of four weeks, the Integrated Goods and Service Tax realized from the petitioner in a sum of Rs.22,92,581/- with interest thereon.
3. Our attention has been drawn by Mr. Sarda to a communication dated February 10, 2020 of the Assistant Commissioner of Customs, Drawback Section, JNCH addressed to the respondent no.6. The contents of the communication, while dealing with the anxiety expressed by the petitioner with regard to non-refund of the said sum of Rs.22,92,581/-, points to the inability of the office of the Commissioner to process the IGST refund claim by the petitioner "because data is not transmitted from GSTN to ICEGATE".
4. We are informed by Mr. Sarda that the petitioner is not aware of any decision having been taken by the respondent no.6 pursuant to receipt of the said communication dated February 10, 2020.
5. Since we are satisfied that the respondent no.6 has been served with a copy of the Writ Petition and he has 2/3
24. wp 5160-21 chosen not to be represented today, we direct him to take an appropriate decision on such communication within a Digitally signed by DIKSHA DIKSHA DINESH period of a fortnight of service of a copy of this order. Such DINESH RANE RANE Date:
2021.09.08 16:44:19 +0530 decision may be placed before this Court on the returnable date, i.e., September 28, 2021. (M.S. KARNIK, J.) (CHIEF JUSTICE) 3/3