M/S RUNGTA AND SONS RUNGTA INDUSTRIES COMPOUND KASHIPUR ROHIT ARORA vs UNION OF INDIA Advocate - DEPUTY S.G., V K KAPARUWAN (CENTRAL GOVT. S.C.) — WPMS/1162/2022

Disposed: Contested--DISPOSED on 07th May 2026.

Case disposed

CNR: UKHC010069622022

Filing Number

WPMS/3119/2022

Filing Date

25-May-2022

Registration No

WPMS/1162/2022

Registration Date

25-May-2022

Judge

Hon'ble Shri Justice Manoj Kumar Gupta , Hon'ble Mr. Justice Subhash Upadhyay

Coram

Hon'ble Shri Justice Manoj Kumar Gupta , Hon'ble Mr. Justice Subhash Upadhyay

Bench Type

Division Bench

Category

MISC WRIT PETITION ( 2 )

Sub-Category

WRIT PETITION RELATING TO TAX MATTER ( 20 )

Judicial Branch

ALL SECTIONS (CIVIL AND CRIMINAL)

Decision Date

07-May-2026

Nature of Disposal

Contested--DISPOSED

Last updated 06-Jun-2026

Petitioner(s)

  1. 1.M/S RUNGTA AND SONS RUNGTA INDUSTRIES COMPOUND KASHIPUR ROHIT ARORA

Respondent(s)

  1. 1.UNION OF INDIA Advocate - DEPUTY S.G., V K KAPARUWAN (CENTRAL GOVT. S.C.)

  2. 2.STATE OF UTTARAKHAND THROUGH PRINCIPAL SECRETARY FINANCIAL DEPARTMENT GOVT OF UTTARAKHAND DEHRADUN

    Adv. C.S.C.

  3. 3.THE SUPERINTENDENT RANGE III CENTRAL GOOD AND SERVICES TAX BAGWARA MANDI RUDRAPUR

    Adv. SHOBHIT SAHARIA

  4. 4.THE DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX RUDRAPUR

    Adv. C.S.C.

  5. 5.UTTARAKHAND SEEDS AND TARAI DEVELOPMENT CORPORATION LTD. PANTNAGAR POST HALDI DISTT U.S.NAGAR

    Adv. N S PUNDIR

Case History

  1. Case disposedDisposed

  2. 07-May-2026

    Hon'ble Shri Justice Manoj Kumar Gupta,Hon'ble Mr. Justice Subhash UpadhyayView PDF

    The High Court of Uttarakhand granted Rungta and Sons' writ petition and directed the Uttarakhand Seeds and Tarai Development Corporation to file a formal GST refund application within two weeks, with the tax department to refund ₹10,23,075 immediately thereafter. The court held that since GST was not payable on rejected seeds sold without unit containers or brand names—a fact undisputed by the Corporation—the department cannot retain the amount further. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 10-Dec-2024

    Order Matters -17

    Hon'ble Ms. Justice Ritu Bahri , Hon'ble Mr. Justice Rakesh Thapliyal

  4. 23-Sep-2024

    Hon'ble Ms. Justice Ritu Bahri,Hon'ble Mr. Justice Rakesh ThapliyalView PDF

  5. 23-Sep-2024

    Order Matters -17

    Hon'ble Ms. Justice Ritu Bahri , Hon'ble Mr. Justice Rakesh Thapliyal

  6. 08-Aug-2024

    Orders On Applications -22

    Hon'ble Ms. Justice Ritu Bahri , Hon'ble Mr. Justice Rakesh Thapliyal

  7. 08-Aug-2024

    Orders On Applications -22

    Hon'ble Ms. Justice Ritu Bahri , Hon'ble Mr. Justice Pankaj Purohit

  8. 09-Apr-2024

    Hon'ble Ms. Justice Ritu Bahri,Hon'ble Mr. Justice Rakesh ThapliyalView PDF

  9. 18-Mar-2024

    Hon'ble Ms. Justice Ritu Bahri,Hon'ble Mr. Justice Pankaj PurohitView PDF

  10. 18-Mar-2024

    Order On Applications (As Defective) -237

    Hon'ble Mr. Justice Manoj Kumar Tiwari , Hon'ble Mr. Justice Pankaj Purohit

  11. 23-Nov-2023

    Order On Applications (As Defective) -237

    Hon'ble Mr. Justice Vipin Sanghi , Hon'ble Mr. Justice Rakesh Thapliyal

  12. 21-Jun-2023

    Hon'ble Mr. Justice Vipin Sanghi,Hon'ble Mr. Justice Rakesh ThapliyalView PDF

  13. 21-Jun-2023

    Order Matters -17

    Hon'ble Mr. Justice Vipin Sanghi , Hon'ble Mr. Justice Ravindra Maithani

  14. 11-Jan-2023

    Order Matters -17

    Hon'ble Mr. Justice Vipin Sanghi , Hon'ble Mr. Justice Ramesh Chandra Khulbe

  15. 11-Jan-2023

    Order Matters -17

    Hon'ble Mr. Justice Vipin Sanghi , Hon'ble Mr. Justice Ramesh Chandra Khulbe

  16. 22-Dec-2022

    Order On Applications (As Defective) -237

    Registrar (Judicial)

  17. 31-Aug-2022

    Hon'ble Mr. Justice Vipin Sanghi,Hon'ble Mr. Justice Ramesh Chandra KhulbeView PDF

  18. 31-Aug-2022

    Orders On Applications -22

    Hon'ble Mr. Justice Vipin Sanghi , Hon'ble Mr. Justice Ramesh Chandra Khulbe

  19. 07-Jul-2022

    Fresh Cases For Admission -3

    Hon'ble Mr. Justice Sanjaya Kumar Mishra , Hon'ble Mr. Justice Ramesh Chandra Khulbe

  20. 05-Jul-2022

    Hon'ble Mr. Justice Vipin Sanghi,Hon'ble Mr. Justice Ramesh Chandra KhulbeView PDF

  21. 26-May-2022

    Hon'ble Mr. Justice Sanjaya Kumar Mishra,Hon'ble Mr. Justice Ramesh Chandra KhulbeView PDF

  22. 26-May-2022

    First hearing

    Initial hearing scheduled

  23. 25-May-2022

    Case filed

    Registration No. WPMS/1162/2022

casestatus.in Summary

The High Court of Uttarakhand granted Rungta and Sons' writ petition and directed the Uttarakhand Seeds and Tarai Development Corporation to file a formal GST refund application within two weeks, with the tax department to refund ₹10,23,075 immediately thereafter. The court held that since GST was not payable on rejected seeds sold without unit containers or brand names—a fact undisputed by the Corporation—the department cannot retain the amount further. This case analysis is maintained by casestatus.in based on publicly available court records.

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