Disposed

M/S.Hlllifecare Ltd., v. the Assistantcommissioner of Central GST & Central Excise

Kerala HC11 Sept 2023WP(C)/20321/2023

Case brief

AI extract

What is this about?

Writ petitions filed for refund of Input Tax Credit sanctioned via order P5 but uncredited due to ledger debit issues. Court directed petitioner to file Form DRC-03 within two weeks for credit transfer.

What did the court decide?

Petitioner directed to file Form DRC-03 within two weeks for credit transfer of sanctioned refund amount. No provisional refund granted.

M/S.Hlllifecare Ltd., Vs the Assistantcommissioner of… — GST and Indirect Tax | Kerala HC (2023)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
MONDAY, THE 11TH DAY OF SEPTEMBER 2023 / 20TH BHADRA, 1945
WP(C) NO. 20324 OF 2023

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PETITIONER:

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M/S.HLLLIFECARE LTD.,
(A GOVERNMENT OF INDIA ENTERPRISE), PEROORKADA,
THIRUVANANTHAPURAM, REPRESENTED BY ITS SENIOR MANAGER
(FINANCE), SRI. ARUN. M. JOHNSON., PIN - 695005
BY ADVS.
M.BALAGOPAL
R.DEVIKA (ALAPPUZHA)
ANJALI MENON

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RESPONDENT:

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THE ASSISTANT COMMISSIONER OF CENTRAL GST & CENTRAL
EXCISE,

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OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL GST &
CENTRAL EXCISE, DEPARTMENT OF REVENUE, MINISTRY OF
FINANCE, THIRUVANANTHAPURAM NORTH DIVISION, PB NO. 13,
I.C.E BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM., PIN
- 695001

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SREELAL WARRIOR-SC

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.09.2023, ALONG WITH WP(C).20321/2023, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:

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WP(C) Nos.20324 & 20321 of 2023

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
MONDAY, THE 11TH DAY OF SEPTEMBER 2023 / 20TH BHADRA, 1945
WP(C) NO. 20321 OF 2023

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PETITIONER:

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M/S.HLLLIFECARE LTD.,

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(A GOVERNMENT OF INDIA, ENTERPRISE), PEROORKADA,
THIRUVANANTHAPURAM-695005, REPRESENTED BY ITS SENIOR
MANAGER (FINANCE), SRI. ARUN. M. JOHNSON.

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BY ADVS.
M.BALAGOPAL
R.DEVIKA (ALAPPUZHA)
ANJALI MENON

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RESPONDENT:

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THE ASSISTANTCOMMISSIONER OF CENTRAL GST & CENTRAL
EXCISE,

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OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL GST &
CENTRAL EXCISE, DEPARTMENT OF REVENUE, MINISTRY OF
FINANCE, THIRUVANANTHAPURAM NORTH DIVISION, PB NO. 13,
I.C.E BHAVAN PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN
- 695001

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SREELAL WARRIOR-SC

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.09.2023, ALONG WITH WP(C).20324/2023, THE COURT ON THE SAME
DAY DELIVERED THE FOLLOWING:

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WP(C) Nos.20324 & 20321 of 2023

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JUDGMENT

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Dated this the 11^th day of September, 2023

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1 . These writ petitions have been filed under

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Article 226 of the Constitution of India seeking following prayers:

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a) To call for the records leading to Exhibit-P5 order and quash the same to the extent of rejecting the refund, by issuing a writ of certiorari.

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b) To issue a writ of mandamus or any other writ order or direction, directing respondent to refund the amount found eligible in Ext.P5 order, by deducting/debiting the same in Ext.P6 along with applicable interest.

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c) Pending hearing and final disposal of this writ petition, this Hon’ble Court may be pleased to direct the respondent to provisionally refund the amounts found eligible in Ext.P5 order.

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d) Issue such other and further reliefs as this Hon’ble Court may deem fit and proper in the interest of justice.

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2 . The petitioner had originally filed an

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application dated 29.08.2020 for refund of the Input Tax Credit. Upon such application the requisite equal amount was automatically debited from the Electronic Credit Ledger. The said refund application

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WP(C) Nos.20324 & 20321 of 2023

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was rejected by order dated 03.11.2020 in Ext.P1, by the Deputy Commissioner, CGST as being timed barred,.The present writ petitioners had reported the terms of the following process based on which the Input Tax Credit on Input has been availed during the relevant period for which refund was being claimed. The petitioner has filed for refund of Input Tax Credit as mentioned in Ext.P5 order. Despite the said orders, Ext.P5 the petitioner has not being refunded the said amount and for which these writ petitions have been filed.

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3 . Learned counsel for the petitioner submits that despite the petitioner had been informed is entitled to receive back the Input Tax Credit amount, the petitioner has not been refunded the amount for which the present writ petition has been filed. Learned counsel for the respondent submits that as per the system, since the debit from the Electronic Credit Ledger for the transfer to the petitioner’s bank account even if refund is sanctioned for want of

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WP(C) Nos.20324 & 20321 of 2023

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debit in the Electronic Credit Ledger, the amount cannot be credited to the account of the petitioner. Learned counsel for the petitioner submits that in the circumstances, the petitioner is required to file GST Form DRC-03 under the head intimation for Voluntary Payment for the refund amount in order to fetch the transfer amount ordered to be refunded. Learned counsel for the petitioner submits that, the petitioner will file GST Form DRC-03 within a period of two weeks. If the petitioner files necessary GST Form DRC 03 for the sanctioned amount of the refund of the Input Tax Credit, the said amount shall be credited in the account of the petitioner.

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4 . With the aforesaid directions to the

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petitioner and respondents, these writ petitions stand finally disposed of.

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Sd/-

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DINESH KUMAR SINGH JUDGE

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WP(C) Nos.20324 & 20321 of 2023

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PETITIONER EXHIBITS
Exhibit P1TRUE COPY OF THE ORDER NO. ZR3211200026878
DATED 03.11.2020
Exhibit P2TRUE COPY OF THE JUDGMENT DATED 17.01.2023
IN W.P.C NO. 6184 OF 2021
Exhibit P3TRUE COPY OF THE REFUND APPLICATION IN FORM
GST-RFD-01 WITH ARN REFERENCE NO.
AA320123039783I FILED BY THE PETITIONER
Exhibit P4TRUE COPY THE REFUND ARN RECEIPT WITH
APPLICATION REFERENCE NO. AA320123039783I
DATED 28.01.2023 ISSUED TO THE PETITIONER
AGAINST FILING OF THE REFUND APPLICATION
Exhibit P5TRUE COPY THE REFUND SANCTION ORDER DATED
25.03.2023 IN ARN NO. AA320123039783I DATED
28.01.2023 ISSUED BY THE RESPONDENT.
Exhibit P6TRUE COPY THE ELECTRONIC CREDIT LEDGER OF
THE PETITIONER FOR THE PERIOD FROM
01.012023 TO 31.03.2023.

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WP(C) Nos.20324 & 20321 of 2023

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`PETITIONER EXHI`	`BITS`
`Exhibit P1`	`TRUE COPY OF THE ORDER NO. ZY3211200026967` `DATED 03.11.2020.`
`Exhibit P2`	`TRUE COPY OF THE JUDGMENT DATED 17.01.2023` `IN W.P.C NO. 6184 OF 2021`
`Exhibit P3`	`TRUE COPY OF THE REFUND APPLICATION IN FORM` `GST-RFD-01 WITH ARN REFERENCE NO.` `AA3201230402318 FILED BY THE PETITIONER`
`Exhibit P4`	`TRUE COPY THE REFUND ARN RECEIPT WITH` `APPLICATION REFERENCE NO. AA3201230402318` `DATED 30.01.2023 ISSUED TO THE PETITIONER` `AGAINST FILING OF THE REFUND APPLICATION`
`Exhibit P5`	`TRUE COPY THE REFUND SANCTION ORDER` `31.03.2023 IN ARN NO. AA3201230402318 DATED` `30.01.2023 ISSUED BY THE RESPONDENT`
`Exhibit P6`	`TRUE COPY THE ELECTRONIC CREDIT LEDGER OF` `THE PETITIONER FOR THE PERIOD FROM` `01.01.2023 TO 31.03.2023`

M/S.Hlllifecare Ltd., v. the Assistantcommissioner of Central GST & Central Excise

Case brief

What is this about?

What did the court decide?

M/S.Hlllifecare Ltd., v. the Assistantcommissioner of Central GST & Central Excise

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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