Case Details: Rakesh Kumar Tomar vs. D.A.V. College Managing Committee [2025] 180 taxmann.com 251 (HC-Delhi)

Judiciary and Counsel Details

• Prateek Jalan, J.
• Anil Mittal, Shaurya Mittal & Atul Chauhan, Advs. for the Petitioner.
• Anurag Lakhotia & Udit, Advs. for the Respondent.

Facts of the Case

In the instant case, the original petitioner, a non-teaching employee working as an Accounts Clerk in a private unaided school affiliated to CBSE at Noida, was terminated on the ground of absence without leave for two years.

His representation against termination was rejected. Thereafter, he filed a writ petition challenging the termination order and the rejection of his representation. The School raised a preliminary objection that the writ petition regarding a service dispute against a private unaided school was not maintainable.

It was noted that the employment of non-teaching employees in a private unaided school has not been considered to be an inseparable part of the obligation to impart education, and, therefore, a writ petition would not lie in such a case.

High Court Held

The High Court held that the conditions of service of the original petitioner were not governed by the statutory framework. Further, affiliation of the respondent school to CBSE was also of no assistance to the petitioner. Therefore, the writ petition was to be disposed of, with liberty to petitioners to agitate their grievances in appropriate proceedings in accordance with the law.

List of Cases Referred to

• St. Mary’s Education Society v. Rajendra Prasad Bhargava (2023) 4 SCC 498 (para 4)
• Bharat Mata Saraswati Bal Mandir Senior Secondary School v. Vinita Singh 2023 SCC OnLine Del 3934 (para 7)
• Army Welfare Education Society v. Sunil Kumar Sharma 2024 SCC OnLine SC 1683 (para 11)
• Marwari Balika Vidyalaya v. Asha Srivastava [2019] 2 taxmann.com 1928 (SC) (para 12)
• Ramesh Ahluwalia v. State of Punjab [2013] 9 taxmann.com 572 (SC) (para 12)
• Andi Mukta Sadguru Shree Muktajee Vandas Swami Suvarna Jayanti Mahotsav Samark Trust v. V.R. Rudani (1992) 2 SCC 691 (para 12)
• Gregory Patrao v. Mangalore Refinery and Petrochemicals Limited (2022) 10 SCC 461 (para 13).

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Case Details: Atul Ltd. vs. Assistant Commissioner, CGST and Central Excise Division VIII [2025] 180 taxmann.com 591 (Gujarat)

Judiciary and Counsel Details

• Bhargav D. Karia & Pranav Trivedi, JJ.
• Abhay Y. Desai for the Petitioner.
• Ms Hetvi H. Sancheti for the Respondent.

Facts of the Case

The petitioner, a manufacturer-exporter made zero-rated supplies, including exports and SEZ sales, and procured coal for captive power generation, on which Compensation Cess was paid and ITC was availed. It was submitted a claim for refund of accumulated unutilised Cess credit attributable to zero-rated supplies made with payment of IGST, contending that exported goods were not leviable to Cess. The jurisdictional officer under CGST issued a show-cause notice proposing rejection of the refund, subsequent adjudication and first appeal also rejected the claim. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the jurisdictional officer under CGST and the Department of Revenue misinterpreted the circulars. It was observed that since exports were subject to IGST and the final goods were not liable to Compensation Cess, the Cess ITC on coal remained unutilised. The Court concluded that, considering Section 54(3) of the CGST Act, Section 16(3) of the IGST Act, and Section 11(2) of the GST (Compensation to States) Act together, the petitioner could claim a refund of the unused Cess credit on coal used to manufacture exported goods. It also ruled that the proviso to Section 11(2) did not apply and therefore set aside the earlier orders, allowing the refund.

List of Cases Reviewed

• Atul Ltd. v. Union of India [2025] 176 taxmann.com 946/101 GSTL 376 (Gujarat) (para 20) followed

List of Cases Referred to

• Patson Papers (P.) Ltd. v. Union of India [2025] 174 taxmann.com 6 (Gujarat) (para 18)
• Atul Ltd. v. Union of India [2025] 176 taxmann.com 946/101 GSTL 376 (Gujarat) (para 18).

The post HC Allows Refund of Unutilised Compensation Cess ITC on Coal Used for Export Goods appeared first on Taxmann Blog.

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