Peiner Smag Machinery(India) Private Limited v. Assistant Commissioner Of Customs

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE: 06.01.2023

CORAM

THE HONOURABLE MR.JUSTICE M.SUNDAR W.P.No.34283 of 2022 PEINER SMAG MACHINERY (INDIA) PRIVATE LIMITED Represented by its Director Krishnamurti Chidambaram Plot No.A-24 Engineering SEZ SIPCOT Industrial Complex, Phase-III Ranipet - Ponnai Road (SH 124A) Ranipet - 632 405 ... Petitioner Vs.

Assistant Commissioner of Customs 4th Floor, IGST Refund Section Chennai Commissionerate Custom House, Chennai - 600 001 ... Respondents Writ Petition is filed under Article 226 of the Constitution of India, seeking for a Writ of Mandamus directing the respondent to dispose of the petitioner representation dated 01.06.2019 for refund of IGST amount in a time bound manner.

For Petitioner : Mr.N.Murali 1/8

For Respondents : Mr.J.Vasu Junior Panel Counsel (CBIT and Customs)

O R D E R

This order will now dispose of the captioned writ petition.

2. Mr.N.Murali, learned counsel for sole writ petitioner and Mr.J.Vasu, learned Junior Panel Counsel (CBIT and Customs) on behalf of lone respondent are before this Court.

3. Owing to the short point on which the captioned writ petition turns, main writ petition was taken up with the consent of learned counsel on both sides.

4. This order has to be read in conjunction with and in continuation of earlier proceedings made by this Court in the listing on 22.12.2022, which reads as follows:

'The simple point in captioned writ petition is, a refund application dated 01.06.2019 (filed on 10.06.2019) under Section 54 of 'The Central Goods and Services Tax Act, 2017' [hereinafter 'C-G&ST Act' for the sake of convenience and clarity] is pending from 2019 is learned counsel's say.

2. Learned counsel for petitioner is permitted to serve 2/8

on the learned Standing counsel for sole respondent.

3. Registry to show the name of learned State counsel in the next listing.

4. List after Christmas Vacation. List on 04.01.2023.' \

5. Learned counsel for writ petitioner adverting to the refund application dated 01.06.2019 submits that the petitioner-company is engaged in the business of manufacturing of rope grabs, motor grabs and other variants of grabs including hydraulic grabs and most of the finished goods are exported. It was further submitted by learned counsel that with the advent of the GST regime, the writ petitioner opted 'Integrated Goods and Services Tax' [I-G & ST] vide Integrated Goods and Services Tax Act, 2017 as they did not have Letter of Undertaking and the refund sought for is qua zero rated sales made to overseas purchases (exports). It may not be necessary to delve into facts further owing to the simple prayer that is innocuous.

6. It will suffice to say that the aforementioned refund application dated 01.06.2019 was followed by as many as four reminders dated 19.07.2019, 29.07.2019, 05.12.2019 and 31.10.2022. It is rather intriguing that a simple refund application under Section 54 'Central 3/8

Goods and Service Tax Act, 2017' ['C- G & ST Act' for the sake of brevity and convenience] has been kept pending for such length of time.

7. Be that as it may, captioned writ petition is disposed of with a directive to the sole respondent to consider, process and make orders in the refund application of writ petitioner dated 01.06.2019 as expeditiously as the business of the sole respondent would permit and in any event within four weeks from today i.e., on or before 10.02.2023.

8. Before concluding this Court deems it appropriate to scan and reproduce the refund application that has been placed before this Court. A scanned reproduction of the refund application dated 01.06.2019 is as follows:

4/8

5/8

9. The decision on the refund application shall be indicated to the writ petitioner under due acknowledgement within five workings days from the date of the decision.

Captioned writ petition disposed of in the aforesaid manner. There shall be no order as to costs.

06.01.2023 Index: yes/no Speaking / Non-speaking gpa 6/8

To Assistant Commissioner of Customs 4th Floor, IGST Refund Section Chennai Commissionerate Custom House, Chennai - 600 001 7/8

M.SUNDAR, J., gpa W.P.No.34283 of 2022 06.01.2023 8/8