HC directed assessee to file appeal against refusal of refund of accumulated Compensation Cess

Case Details: Prism Johnson Ltd. v. Union of India - [2022] 139 taxmann.com 326 (Madhya Pradesh)

Judiciary and Counsel Details

• • Sheel Nagu & Maninder S. Bhatti, JJ.
  • M.P. Devnath & Akshay Sapre, Advs. for the Petitioner.

Facts of the Case

The assessee filed refund application for refund of accumulated Compensation Cess. The show cause notice was issued and order was passed by competent authority refusing claim for refund of accumulated credit of compensation cess. It filed writ petition against the same.

High Court Held

The Honorable High Court observed that the impugned order contained reasons in the remarks column and reasons for declining refund were mentioned in the order passed by the competent authority. The assessee can’t categorize the impugned order to be non-speaking since they would not dissuade the assessee from knowing the mind of the adjudicating authority or dissuading from filing an appeal. Therefore, the petition was dismissed and the assessee was relegated to avail alternative remedy of appeal under GST Act.