TATA STEEL LTD. Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) The instant writ application has been preferred by the petitioner for following reliefs;

(2.) The brief fact of the case as it appears from the pleadings is that the petitioner-Company manufactures steel and sponge iron for which it requires coal as a raw material. The petitioner purchases coal and pays Compensation Cess under Sec. 8(2) of the Goods and Service Tax (Compensation to States) Act, 2017 and thus the petitioner avails Input Tax Credit of Cess. Petitioner"s-Company also export goods under letter of undertaking without payment of tax as a result, there is an accumulation of ITC of Cess. On 30/1/2023, refund application was filed by the petitioner-Company for the period F.Y.2021-2022 along with all relevant documents for refund of Rs.1,23,22,617.00. However, on 24/4/2023 a show cause notice was issued to the petitioner-Company why not the refund application filed by the petitioner-Company be rejected. Thereafter, the petitioner immediately filed the reply to the show cause notice; however, the refund application of the petitioner was rejected on the ground of non-furnishing of documents/certificates. Thereafter, petitioner also filed an appeal, but the same was also rejected.

(3.) The stand taken by the respondents that the order impugned is an appealable order has no meaning in view of the fact that the 'GST Tribunal' is still not functional. The Respondents further tried to defend the order impugned by reiterating the grounds taken in the impugned order and contended that the petitioner has attached samples of invoices showing multiple bills issued by it which shows the export taking place. Since as per the petitioner, it had exported the goods on the basis of letters of undertaking and as such applied for a refund of accumulated cess for a sum of Rs.1,23,22,617.00, thereafter the show cause notice was issued and the petitioner was asked to provide proof of receipt of payment from exporter within 180 days, proof showing the goods have been exported outside India within a period of 90 days from the date of export invoices, a self-declaration that the assessee has not been prosecuted, undertaking in terms of Sec. 11(2) of the Compensation of Cess Act and statement in terms of Sec. 43(c) of 2019 Circular. However, the petitioner did not submitted appropriate reply/documents.