Rungta And Sons Vs Union of India And Others
Date: May 6, 2026
Court: High Court
Bench: Uttarakhand
Type: Writ Petition
Judge(s)/Member(s): MANOJ KUMAR GUPTA, SUBHASH UPADHYAY
Subject Matter
GST Not Payable on Rejected Seeds; Department Directed to Refund Undue Tax
Summary
The present writ petition seeking a refund of GST deposited on the purchase of rejected seeds has been allowed . The High Court directed the Corporation to apply for a refund and the State Tax Department to process it promptly, as GST was not leviabl…
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT 1. The present writ petition has been filed praying for a writ of mandamus commanding the respondents to refund the GST amount of 110,23,075/- deposited by the petitioner at the time of purchase of rejected seeds of wheat and paddy from Uttarakhand Seeds and Tarai Development Corporation Ltd. (hereinafter referred to as the “Corporation”) i…