Tripura HC Admits Writ Petition to Decide On Refund of Cess Granted

Must Read

Calcutta High Court Rejects the Petition Challenging the Bid’s Rejection Filed on Seeking Condonation of Delay Due to Pandemic Interventions in Absence of Satisfactory...

Case: Shiba Prosad Banerjee vs The State of West Bengal and others The Hon’ble Justice Sabyasachi Bhattacharyya of Calcutta...

Calcutta High Court Reiterated the Scope of the Grounds for Exercising Its Criminal Revisional Jurisdiction.

Case: Shreya Beria vs Vedant Bhagat The Calcutta HC on 20th January 2021, dismissed the criminal revision filed by...

Gujarat High Court Allows a Family Suit to Be Transferred From Family Court, Surat to the Family Court, Bhavnagar

The Court directed that in light of the circumstances of the present case, the application of the applicant- wife...

Telangana HC Grants Two Days to Convey the Decision of Appropriate Notification and Counselling to the Higher Secondary Department

Excerpt In Telangana Republican Party Trp vs The State Of Telangana, on 18 January 2021, Telangana High Court directed the...

Telangana HC: Applications Have to Be Made Through Online Web Portal “Dharani” for Mutation of Names

Excerpt In P. Manohar Reddy vs The State Of Telangana And 3 Others, on 18 January 2021, Telangana High Court...

Follow us

On 10th August 2020, the Hon’ble Chief Justice of Tripura High Court Mr. Akhil Kureshi dealt with the WP(C) No.465/2020 and decided to admit the petition on whether overruling a judgment would have any effect on the change in legal relations and transactions that took place while the earlier decision held ground.

Brief Facts of the Case 

Petitioner received a show-cause notice dated 03/07/2020 issued by the Assistant Commissioner of Central Goods and Services Tax, to show cause why recovery of the Education, Secondary and Higher Secondary Education Cess refund granted to the Petitioner must not be initiated since the refund was erroneously granted. This notice has been challenged before the High Court.

Laws Involved

In the case of SRD Nutrients Pvt. Ltd vs. Commissioner of Central Excise, the question of law involved was whether the refund of excise duty leviable on goods from certain listed industrially backward areas extends to the Education and Higher Education cess which is imposed as a surcharge on the excise duty. The court held that education cess is on excise duty which means that those assesses who are required to pay excise duty have to shell out Education Cess as well. It can, therefore, be implied that when there is no excise duty payable, as it is exempted, there would not be any education cess at all.

However, this position of law was revisited in Unicorn Industries vs. Union of India and Ors and held that an additional duty can always be determined and merely exemption granted in respect of particular excise duty cannot come in the way of determination of yet another duty-based thereupon. When a particular type of duty id exempted, other types of duty or cess imposed by different legislation for a different purpose cannot be said to have been exempted. It also held that the SRD Nutrients case was decided per incuriam.

Arguments Advanced

The Petitioners argued that the refund was granted by the authorities following the law laid down by the Supreme Court in SRD Nutrients Private Limited vs. Commissioner of Central Excise, Guwahati. This decision has been overruled by the subsequent judgment Unicorn Industries vs. Union of India and others. However since the refund was granted by the Adjudicating Authority under the law in force at the time of the grant which is the SRD Nutrients Private Limited case, any subsequent change in the law cannot make the earlier refund erroneous. He further submitted that the grievance could have been brought by an appeal to the appellate commissioner.

Court’s Observations and Decision

The Court held that the contentions and issues raised by the Petitioner do require consideration and a prima facie case has been made out. The submissions concern with and go to the root of the jurisdiction of the authority in issuing show-cause notice. The Court, therefore, provided an ad-interim relief to the Petitioner by instructing the Authority to not proceed with the hearing of the impugned show cause notice.


Libertatem.in is now on Telegram. Follow us for regular legal updates and judgments from the Court. Follow us on Google NewsInstagramLinkedInFacebook & Twitter. You can also subscribe to our Weekly Email Updates. You can also contribute stories like this and help us spread awareness for a better society. Submit Your Post Now.

LEAVE A REPLY

Please enter your comment!
Please enter your name here

This site uses Akismet to reduce spam. Learn how your comment data is processed.

Latest News

Calcutta High Court Rejects the Petition Challenging the Bid’s Rejection Filed on Seeking Condonation of Delay Due to Pandemic Interventions in Absence of Satisfactory...

Case: Shiba Prosad Banerjee vs The State of West Bengal and others The Hon’ble Justice Sabyasachi Bhattacharyya of Calcutta High Court on 22nd January...

Calcutta High Court Reiterated the Scope of the Grounds for Exercising Its Criminal Revisional Jurisdiction.

Case: Shreya Beria vs Vedant Bhagat The Calcutta HC on 20th January 2021, dismissed the criminal revision filed by the Petitioners (wife) challenging the...

Calcutta High Court: Deceased’s Wife Has the Sole Right Over His Preserved Sperm; Father Doesn’t Have Any Fundamental Right Over Son’s Progeny Without the...

Case: Asok Kumar Chatterjee vs. The Union of India & Ors. The Calcutta High Court dismissed the petition by the Petitioner (father) on 19th...

Gujarat High Court Allows a Family Suit to Be Transferred From Family Court, Surat to the Family Court, Bhavnagar

The Court directed that in light of the circumstances of the present case, the application of the applicant- wife to transfer the case from...

Telangana HC Grants Two Days to Convey the Decision of Appropriate Notification and Counselling to the Higher Secondary Department

Excerpt In Telangana Republican Party Trp vs The State Of Telangana, on 18 January 2021, Telangana High Court directed the Higher Education Department for passing...

Telangana HC: Applications Have to Be Made Through Online Web Portal “Dharani” for Mutation of Names

Excerpt In P. Manohar Reddy vs The State Of Telangana And 3 Others, on 18 January 2021, Telangana High Court directed that one has to...

Indonesian Spa Therapist Approaches Supreme Court Regarding Illegal Detention Followed by Raid at the Spa

An Indonesian spa therapist has moved to Supreme Court, whilst challenging an HC order which provided relief to the police inspector who was involved in the illegal detention of the spa therapist in a woman’s home which was followed by a police raid at the spa.

Questions of Forgery, Tampering Not Capable of Summary Adjudication Under Article 226 in Delhi High Court’s Jee Marks Case

Questions of fraud, forgery, and tampering require elaborate evidence as per the ruling of the Delhi High Court making it incapable of summary adjudication...

Supreme Court: Urgent and Immediate Reforms Needed in the Legal Education Due To Mushrooming of Law Schools

The Supreme Court, on Saturday, said that there is an urgent need for reforming the legal education in the country as its quality is being affected due to the ‘mushrooming’ of Law Colleges.

Delhi High Court Ruled Disclosure of Interest in Information Sought Under Rti Act Necessary to Establish Bonafides of Applicant

The Delhi HC opined that disclosure of the interest of information is necessary for the information sought under the RTI Act for establishing bonafide...

More Articles Like This

- Advertisement -