Madhya Pradesh High Court
Piramal Enterprises Ltd. Through ... vs Union Of India on 25 July, 2025
Author: Vivek Rusia
Bench: Vivek Rusia
NEUTRAL CITATION NO. 2025:MPHC-IND:19500
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IN THE HIGH COURT OF MADHYA PRADESH
AT INDORE
BEFORE
HON'BLE SHRI JUSTICE VIVEK RUSIA
&
HON'BLE SHRI JUSTICE BINOD KUMAR DWIVEDI
ON THE 25th OF JULY, 2025
WRIT PETITION No. 25311 of 2022
PIRAMAL ENTERPRISES LTD. THROUGH AUTHORIZED
SIGNATORY SHRI AMIT JAIN
Versus
UNION OF INDIA AND OTHERS
WITH
WRIT PETITION No. 25312 of 2022
PIRAMAL ENTERPRISES LTD. THROUGH AUTHORIZED
SIGNATORY SHRI AMIT JAIN
Versus
UNION OF INDIA AND OTHERS
WRIT PETITION No. 25313 of 2022
PIRAMAL ENTERPRISES LTD. THROUGH AUTHORISED
SIGNATORY SHRI AMIT JAIN
Versus
UNION OF INDIA MINISTRY OF FINANCE AND OTHERS
WRIT PETITION No. 27580 of 2022
PIRAMAL ENTERPRISES LTD. THROUGH AUTHORIZED
SIGNATORY SHRI AMIT JAIN
Versus
UNION OF INDIA MINISTRY OF FINANCE AND OTHERS
Appearance:
Ms. Jas Sanghavi, along with Shri Sanjil Jain, Advocate for the
petitioner.
Signature Not Verified
Signed by: DIVYANSH
SHUKLA
Signing time: 28-07-2025
16:33:59
NEUTRAL CITATION NO. 2025:MPHC-IND:19500
-2- WP-25311-2022
Shri Atharva Dave on Behalf of Shri Romesh Dave - Advocate for
the respondent No.1 / Union of India.
Shri Prasanna Prasad - Advocate for the respondent Nos. 2 to 5.
ORDER
Per: Justice Vivek Rusia Regard being had to the similitude of the controversy involved in the petitions above, they have been heard analogously and disposed of by this common order.
I. In Writ Petition Nos.25311/2022, 25312/2022 & 25313/2022:
02. The petitioners have filed the present petitions challenging the order dated 18.02.2021 passed by Joint Commissioner (Appeals), CGST under sub-section (2) of Section 107 of the Central Goods and Services Tax, 2017 (hereinafter referred as "GST Act"), whereby it has been held that the revised refund claim is barred by limitation of time in view of the notification No.02/2019-CT dated 29.01.2019.
03. The petitioner company paid CGST/SGST/IGST to procure raw materials and input services to manufacture goods to be exported and later submitted to claim the refund of utilised/accumulated credit of such tax paid under Section 54(3) of the CGST Act, 2017, read with Rule 89(4B) of the CGST Rules, 2017. The petitioner company filed the return on 20.04.2018 and 09.07.2019, and also submitted an online refund claim of the utilised/accumulated credit and rectified claim on 21.05.2020. According to the petitioner, the Joint Commissioner (Appeals) has sanctioned the refund of Rs 66,34,181/- for the month of March, 2018. Thereafter, the respondent No.3 reviewed its own order.
04. The petitioner was served with the show-cause notice. The petitioner also challenged the review order dated 28.10.2020 by filing an application before the Appellate Authority under sub-section (3) of Signature Not Verified Signed by: DIVYANSH SHUKLA Signing time: 28-07-2025 16:33:59 NEUTRAL CITATION NO. 2025:MPHC-IND:19500
-3- WP-25311-2022 Section 107 of the CGST Act, 2017. Vide order dated 18.02.2021, the Joint Commissioner (Appeals) has set aside the order of refund, holding that the claim for refund was time-barred by Order-In-Appeal dated 18.02.2021. The learned Joint Commissioner (Appeals) has decided the appeal in respect of refund sanction orders No.653, 658, 659 dated 17.03.2020, 28.05.2020 and 28.05.2020 respectively pertaining to input tax credit used in manufacturing of goods during the months of January, February and March, 2018. The petitioner has filed the aforesaid 3 writ petitions challenging the aforesaid common order.
05. After issuance of notice, the respondents have filed an application requesting that the matter be remanded back for re-
examination by the first Appellate Authority in view of the judgment passed by the Apex Court in suo motu Petition (Civil) No.3/2020 and Circular No.157/13/2021-GST and as per Notification No.13/2020 Central Tax dated 05.07.2022.
06. The counsel for the petitioner sought time to seek instructions from the petitioner. Today learned counsel submits no objection for remanding the matter back to the appellate authority for fresh adjudication pertaining to the aforesaid refund sanction order No.653, 658, 659 dated 17.03.2020, 28.05.2020 and 28.05.2020 respectively.
07. Shri Prasanna Prasad, learned counsel for the respondents submits that so far as the Writ Petition No.25311/2022 is concerned, the respondents have no objection for remand, but for remaining two writ petitions i.e. Writ Petition Nos.25312/2022 & 25313/2022, the respondents have filed the reply to justify the impugned appellate order, therefore, these matters be decided by considering the merits of the case.
08. We do not think to accept such contention because vide a common impugned order the application about refund for three different periods had been decided by the appellate authority and now the Signature Not Verified Signed by: DIVYANSH SHUKLA Signing time: 28-07-2025 16:33:59 NEUTRAL CITATION NO. 2025:MPHC-IND:19500
-4- WP-25311-2022 applicability of the judgment passed by the Hon'ble Apex Court in case of suo motu Petition (Civil) No.3/2020 and Circular No.157/13/2021- GST and as per Notification No.13/2020 Central Tax dated 05.07.2022 are liable to be considered after the remand, therefore, it would be proper to remand all these three matters by disposing all the writ petitions to be decided afresh. If occasion so arises, the respondents shall be at liberty to raise all the grounds in a subsequent writ petition or any other proceedings.
09. With the aforesaid observation, impugned orders dated 18.02.2021 passed by the respondent No.2, 28.10.2020 passed by the respondent No.3 and 27.01.2021 passed by the respondent No.5 are hereby set aside. The matters are remanded back to the First Appellate Authority.
With the aforesaid, Writ Petition Nos.25311/2022, 25312/2022 & 25313/2022 are partly allowed.
II. In Writ Petition No.27580/2022:
10. The petitioner has filed the present writ petition challenging the order dated 11.10.2021 passed by Joint Commissioner (Appeals), CGST & Central Excise and the order dated 24.12.2020 passed by the Assistant Commissioner, CGST & Central Excise Division-IV.
11. In view of the aforesaid order passed in Writ Petition Nos.25311/2022, 25312/2022 & 25313/2022, the I.A. No.1301/2023, which is an application for an appropriate order is allowed. The impugned orders dated 11.10.2021, passed by the respondent No.2 / Joint Commissioner (Appeals) and 24.12.2020, passed by the respondent No.4 / Assistant Commissioner are hereby set aside. The matter is remanded back to the First Appellate Authority.
12. With the aforesaid, Writ Petition No.27580/2022 is partly allowed.
Signature Not Verified Signed by: DIVYANSH SHUKLA Signing time: 28-07-2025 16:33:59NEUTRAL CITATION NO. 2025:MPHC-IND:19500
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13. It is made clear that we have not made any comments on the merits of the case.
14. Let a photocopy of this order be kept in the record of all the aforesaid connected writ petitions.
(VIVEK RUSIA) (BINOD KUMAR DWIVEDI)
JUDGE JUDGE
Divyansh
Signature Not Verified
Signed by: DIVYANSH
SHUKLA
Signing time: 28-07-2025
16:33:59