A writ petition by QRS Retail Ltd challenging delays in processing tax credit and refund. The Court directed the respondent to consider supporting documents and complete the exercise including refund within two months.
Petitioner to submit documents within one week; First Respondent to complete exercise and refund within two months.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE S.V.BHATTI
TUESDAY, THE 18TH DAY OF JUNE 2019 / 28TH JYAISHTA, 1941
WP(C).No.7817 of 2019
PETITIONER/S:
QRS RETAIL LTD TC 25/2424, 2ND FLOOR, RAYMOND BUILDING, M.G. ROAD, THIRUVANANTHAPURAM-695 001, REPRESENTED BY ITS MANAGING DIRECTOR, S. GAUTHAMAN, AGED 68 YEARS, S/O. LATE D. SHENBHAGAMOORTHY, R/O. AN 324, ADARSH NAGAR, PATTOM P.O, THIRUVANANTHAPURAM-685 004
BY ADVS. SRI.P.A.AUGUSTIAN SMT.CIMY VARGHESE SMT.LINDA.M.J. SRI.M.A.BABY
RESPONDENT/S:
CENTRAL GST COMMISSIONERATE, GST BHAVAN, PRESS CLUB ROAD, STATUE, THIRUVANANTHAPURAM, KERALA-695 001
UNION OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI-110 001
GOODS AND SERVICE TAX NETWORK (GSTN), 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110 037
GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI 110 001
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BY ADV. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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J U D G M E N T
The writ prayers read as under:
record letters dated 28.03.2019 24.04.2019 and 08.5.2019 addressed by the Superintendent, Central GST and Central Excise Statute Range, to petitioner.
addressed by the respondents to petitioner states that the petitioner is satisfied if the exercise now undertaken by the respondents is
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concluded within reasonable period. He further submits that the petitioner is prepared to submit the supporting documents as desired in the correspondence referred to above.
(a) The petitioner files reply together with all supporting documents in response to communication O.C.No.68/2019 dated 28.03.2019 received from the office of the Superintendent, Central GST and Central Excise, within one week from today.
(b) The first respondent considers the reply together with the documents filed by the petitioner and takes such other or further steps as are either compelled or necessitated by the circumstances of the reply and thereafter the first respondent does everything needful and completes the entire exercise including
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the refund of amount to petitioner within two months from the date of receipt of such reply. Handover copy in three days.
Sd/-
S.V.BHATTI
JUDGE
jjj
APPENDIX
PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE PETITIONER'S REGISTRATION CERTIFICATE UNDER THE KERALA VALUE ADDED TAX ACT 2003 AND SERVICE TAX.
EXHIBIT P2 TRUE COPY OF THE LETTER DATED 25.01.19 WITH COPY OF THE ELECTRONICS CREDIT LEDGER SUBMITTED BY THE PETITIONER FOR THE PERIOD FROM 01.12.2017 TO 31.12.18
EXHIBIT P3 TRUE COPY OF THE JUDGMENT DATED 11.01.19 IN WRIT PETITION NO. 42348 OF 2018
2 issues framed by the court
Whether to grant writ of mandamus permit to amend tax return and claim eligible tax credit.
Whether to direct refund of GST amount within a stipulated time frame.
QRS Retail Ltd
The Commissioner, Central GST Commissionerate
The Secretary, Union of India
The Chairman, Goods and Service Tax Network (GSTN)
The Secretary, Goods and Service Tax Council
The Nodal Officer for Central Goods and Service Tax Department
S.V.Bhatti
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
