This single-paragraph order disposes of a writ petition filed for the adjustment of tax paid as IGST. The Court observed that no refund application was pending and directed the petitioner to file a fresh refund application.
Petitioner directed to prefer a refund application; appropriate authority to consider and issue refund if entitled.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
WEDNESDAY, THE 8TH DAY OF FEBRUARY 2023 / 19TH MAGHA, 1944
WP(C) NO.1276 OF 2023
PETITIONER:
MALABAR HARWARE GSTIN: 32AAEFM0289K1Z9 OPPOSITE MUNICIPAL STADIUM, COIMBATORE ROAD, PALAKKAD-, PIN – 678 001 REPRESENTED BY ITS PARTNER, THALACHALOOR GOPIKRISHNAN
BY ADV SRIKANTH THAMBAN
RESPONDENTS:
ASSISTANT COMMISSIONER OF STATE TAX SECOND CIRCLE, GST COMPLEX, KERALA GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA
DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 1276 OF 2023
2
T.R.RAVI, J.
WP (C) No.1276 of 2023
Dated this the 08thday of February, 2023
JUDGMENT
The petitioner seeks adjustment of tax which had been
paid as IGST. He had submitted an application for refund,
which has been later withdrawn. The Government Pleader
submits that as at present, there is no application for refund
pending before the Department.
In the above circumstances, the writ petition is disposed
of directing the petitioner to prefer a refund application and on
receipt of such application, the appropriate authority shall
consider the same and issue refund, if the petitioner is
otherwise entitled.
Sd/-
T.R.RAVI
JUDGE
sn
WP(C) NO. 1276 OF 2023
3
APPENDIX OF WP(C) 1276/2023
PETITIONER'S EXHIBITS
Exhibit P1 FORM GSTR - 3B DATED 25.04.2018 FILED IN TERMS OF RULE 61(5) FOR THE FY-2017-18 Exhibit P2 PAYMENT OF TAX THROUGH FORM GST DRC-03 DATED 10.02.2022 Exhibit P3 ASSESSMENT ORDER DATED 11.01.2022 FOR THE TAX PERIOD JULY 2017 TO MARCH 2018 Exhibit P4 REFUND APPLICATION THROUGH FORM GST RFD-01 DATED 26.07.2022 Exhibit P5 CIRCULAR ISSUED BY THE MINISTRY OF FINANCE VIDE CIRCULAR NO. 162/18/2021-GST DATED 25.09.2021
RESPONDENT'S EXHIBITS : NIL
//TRUE COPY// PA TO JUDGE
1 issue framed by the court
Whether the petitioner is entitled to the adjustment of tax paid as IGST which was withdrawn as a refund application.
MALABAR HARWARE GSTIN: 32AAEFM0289K1Z9
ASSISTANT COMMISSIONER OF STATE TAX SECOND CIRCLE, GST COMPLEX
T.R. RAVI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court