DYNA ROOF PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Dr. A. Saraf, learned senior counsel for the petitioner. Also heard Mr. S.C. Keyal, learned standing counsel for the respondents No. 5, 6 and 7 being the authorities under the GST department and Mr. Girin Pegu, learned counsel for the respondents No.1, 2, 3 and 4 being the authorities under the Ministry of Finance, Ministry of Commerce and Industry Govt. of India.

(2.) Issue notice, returnable in 2 (two) weeks. Extra copies be furnished within three days.

(3.) The petitioners have assailed the order dtd. 3/1/2022 of the Assistant Commissioner, GST and Central Excise, Guwahati-1 Division of the respondent GST, whereby there was a direction to repay the refund of Rs.50,48,483.00 along with an interest of 15% per anum which was earlier refunded to the petitioner assessee under the budgetary scheme. As per the order impugned dtd. 3/1/2022, the petitioner unit does not qualify to be an eligible unit as per the definition of eligibility unit contained in the BSS notification.