2023 Taxo.online 722

Mr. Bharat Raichandani a/w. Mr. Prathamesh Gorgate i/by M/s.

U.B.R. Legal Advocates for the Petitioner.

Mr. Jitendra B. Mishra a/w. Mr. Dhananjay B. Deshmukh and Mr.

Ashutosh Mishra for the Respondents.

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CORAM : G. S. KULKARNI,

JITENDRA JAIN, J.J.

RESERVED ON : 24th JULY, 2023.

PRONOUNCED ON : 2nd AUGUST, 2023

Oral Judgment (Per Jitendra Jain, J.)

“Legal Triumph: High Court Reinstates JEM Exporter’s Case Against Union of India, Stresses Fair Play and Natural Justice”

Part 1: Introduction

The case of JEM Exporter v. Union of India was brought before the High Court of Bombay and revolves around tax-related issues and challenges to the orders passed by the Commissioner of Goods and Service Tax and C Ex. The petitioner filed a petition under Article 226 of the Constitution of India, challenging the Order in Appeal (O-I-A) passed by the Commissioner of Goods and Service Tax and C Ex. The appeal upheld the rejection of the petitioner’s application for revocation of cancellation of registration and the Order-In-Original (O-I-O) that raised a demand of Rs.1,01,02,741/- for contravention of provisions of Section 16(2) of the CGST Act, along with interest and penalty.

Part 2: Appellant’s Contentions and Legal Basis

The appellant, JEM Exporter, contended that the O-I-O was issued following a show cause notice under section 74 of the CGST Act. They argued that they had made an application for a refund of Input Tax Credit (ITC) on exports of goods and services under section 54 of the CGST Act. However, the appellant asserted that the procedure for processing the refund application, as specified in rules 89 to 97A of the CGST Rules, 2017, was not followed by the authorities.

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