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VEDANTA LIMITED vs. UNION OF INDIA
(Orissa High Court)

Hon'ble Judges:

S. MURALIDHAR
MURAHARI SRI RAMAN
Pet. Counsel
Puneet Agrawal
Prasanta Kumar Nayak
Res. Counsel
Prasanna Kumar Parhi
Radheyshyam Chimanka

Petitioner / Applicant

VEDANTA LIMITED
Respondent UNION OF INDIA
Court Orissa High Court
State

Odisha

Date Jan 4, 2023
Order No.

W.P.(C) No. 33278 of 2020 with W.P.(C) No. 24499 of 2020 and W.P.(C) No. 32166 of 2021

Citation

2023(1) TAXREPLY 6826
Original Order
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ORDER

JUDGMENT MURAHARI SRI RAMAN, J.- 1. Craving to question the propriety of Orders dated 13.08.2020, 10.09.2020 and 13.11.2020 passed by Assistant Commissioner, GST & Central Excise, Jharsuguda Division returning the applications filed manually claiming supplementary refund of unutilized input tax credit pertaining to Compensatory Cess on inputs used in relation to zero-rated supplies made during the periods September, 2017; October, 2017; November, 2017; December, 2017; January, 2018; July, 2018 to September, 2018; and November, 2018 to February, 2020, as computed by the petitioner unit-wise, it insisted for invocation of Article 226 of the Constitution of India in W.P.(C) No.33278 of 2022 with the following prayers: “In light of the aforementioned submissions, it is most humbly prayed before this Hon’ble Court that this Hon’ble Court be pleased to: (a) Issue appropriate writ, order or direction to quash and set aside Circular No. 125/44/2019-GST ....

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