VODAFONE IDEA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Writ Petition No. 3221 of 2021 is filed by Vodafone Idea Limited seeking a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or directing respondents to forthwith implement the order-in-appeal dtd. 18/8/2021 passed by Joint Commissioner (Appeals-II), CGST and Central Tax, Mumbai. By this order a Joint Commissioner (Appeals) has granted refund of Rs.1,02,74,14,843.00 to Vodafone Idea Limited.

(2.) Impugning the said order dtd. 18/8/2021 passed by the Joint Commissioner (Appeals), Revenue has filed a writ petition being writ petition (L) No. 12860 of 2022. Revenue is seeking a writ of certiorari and praying for quashing the said order dtd. 18/8/2021. By the said order, the Joint Commissioner has disposed two appeals being appeal Nos. 257 of 2021 and 258 of 2021 (hereinafter referred to as the "said appeals"). Appeal No. 257 of 2021 pertains to period - May 2019 to June 2019 concerning refund of Rs.50,30,92,587.00 and Appeal No. 258 of 2021 concerning refund of Rs.52,43,22,256.00pertains to period July 2019 of to September 2019.

(3.) Since we felt, if revenue's petition is admitted and we grant a stay to the impugned order, then the question of considering Vodafone Idea Limited's petition for refund would not arise. Therefore, we took up the petition filed by revenue as main petition.