M/s Richfeel Health and Beauty Pvt. Ltd. Versus State of HP and others
GST
2018 (7) TMI 1098 – HIMACHAL PRADESH HIGH COURT – TMI
HIMACHAL PRADESH HIGH COURT – HC
Dated:- 10-7-2018
CWP No. 2505 of 2017
GST
MR. SANJAY KAROL, AND MR. AJAY MOHAN GOEL, JJ.
For the petitioner: Ms. Jyotsna Rewal Dua, Sr. Advocate with Ms. Charu Bhatnagar, Advocate.
For the respondents: Mr. Ashok Sharma, Advocate General with Mr. Ranjan, Sharma, Mr. Adarsh Sharma and Mr. Nand Lal Thakur, Additional Advocate Generals, for respondents/State.
Mr. Rajesh Sharma, Assistant Solicitor General of India, for respondent/Union of India. Mr. Rajiv Jiwan, Advocate, for respondents No.3 and 4.
Sanjay Karol Acting Chief Justice. (Oral)
Reply/affidavit o
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IPP has only once allocated limited funds to the department for disbursal that too in the last week of March 2018 and accordingly amount has been disbursed against only a few of the refund applications filed with the department. Due to non-allocation of sufficient funds by the DIPP to the department, applications for budgetary support refunds including application filed by the petitioner are pending with department. Now DIPP has released additional funds for disbursal of budgetary support refunds which is under process of allocation to various divisions.
Accordingly, application filed by the petitioner pending with the department, shall be taken up for sanction and disbursal in terms of interim order dated 6.11.2017 of Hon'ble High Court s
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propriate statutory remedy.
5. Ms. Jyotsna Rewal Dua, learned Senior Advocate has no objection the said proposition, subject to the appropriate authority deciding the matter, in the light of the averments made in para 8 of the reply/affidavit, reproduced supra.
6. Under these circumstances, as mutually agreed, present petition is disposed in the following terms.
(a) For the reason that the impugned order dated 26.9.2017, (Annexure P15), passed by the Assistant Commissioner, Central Excise Division Baddi, Distrit Solan, HP (respondent No.3), is passed without adhering to the principles of natural justice, is quashed and set aside.
(b) The appropriate authority shall pass fresh order, after affording opportunity of hearing to all concerne
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