ADI ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Mr. Priyank P. Lodha, learned Central Government Standing Counsel waives service of rule on behalf of the respondents.

(2.) By way of the present application, the applicants - original petitioners have prayed to direct the respondents to grant refund of the amount of IGST already paid by the applicants pursuant to the Entry No.10 of Notification No.10/2017-IGST (Rate) dtd. 28/6/2017 with appropriate interest on such refund.

(3.) Mr. Uchit N. Sheth, learned advocate appearing for the applicant would submit that the reason for filing the present application is that vires of Entry No.10 of Notification No.10/2017-IGST (Rate) dtd. 28/6/2017 issued under the Integrated Goods and Services Tax Act, 2017 was challenged by the applicant by way of captioned writ petition along with other identical writ petitions. The Division Bench of this Court vide judgment and order dtd. 23/1/2020 passed in the captioned writ petition along with other writ petitions allowed the writ petitions and declared Entry No.10 of Notification No.10/2017-IGST (Rate) dtd. 28/6/2017 as ultra vires the Act. He would further submit that during the pendency of the present application, Civil Appeal No.1390 of 2022 and allied appeals preferred at the instance of the respondents also came to be dismissed by judgment and order dtd. 19/5/2022 passed by Hon'ble Apex Court. He, therefore, would submit that in view of the above referred order of Hon'ble Apex Court, necessary direction may be issued to the respondents to refund the amount of tax already paid by the applicant.