Disposed

Kec International Ltd, v. Union of India

Kerala HC20 Mar 2024WP(C)/4782/2024

Case brief

AI extract

What is this about?

Three writ petitions sought quashing of GST deficiency memos and refund of excess GST after appellate success. Government Pleader reported rectification orders dated 14.02.2024 had been passed. The court directed that fresh refund applications be considered per law and an earlier judgment, with disposal within four weeks of filing, and disposed of the petitions.

What the court decided

AI extract

Kec International Ltd, Vs Union of India — GST and Indirect Tax | Kerala HC (2024)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 20^TH DAY OF MARCH 2024 / 30TH PHALGUNA, 1945 WP(C) NO. 4790 OF 2024

¶4

PETITIONER/S:

¶5

KEC INTERNATIONAL LTD,

¶6

SOUTH END SIDE OF EDAMANA BUILDINGS, IRUMPANAM ROAD, KARINGACHIRA, ERNAKULAM-682301, REGISTERED OFFICE AT RPG HOUSE, 463, DR. ANNIE BESANT ROAD, WORLI, MUMBAI- 400030 REPRESENTED BY THE POWER OF ATTORNEY HOLDER. MR. DEEPAK SINGHAL, DGM TAXATION OF THE PETITIONER COMPANY AGED 47 YEARS, S/O MEGH RAJ SINGHAL, RESIDING AT SHRI KRIPALUJI CGHS LTD, PLOT NO-15, SECTOR-52, WAZIRABAD-122003.

¶7

BY ADVS. RIJO DOMY RISHAB S.

¶8

RESPONDENT/S:

¶9

1 UNION OF INDIA, THROUGH THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001

¶10

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES (A) DEPARTMENT, GOVT OF KERALA SECRETARIAT, TRIVANDRUM, PIN - 695001

¶11

3 THE JOINT COMMISSIONER (APPEALS) III, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, KERALA, PIN - 682002

¶12

4 STATE TAX OFFICER, 1ST CIRCLE, MINI CIVIL STATION, OLD BUS STAND, SH15, THRIPPUNITHURA, ERNAKULAM, KERALA, PIN - 682301

¶13

W.P.(C) Nos.4790, 4493 & 4782/2024

-2-

BY ADV Premsankar R

OTHER PRESENT:

SMT. JASMIN M.M.-GP; SRI P R SREEJITH SC

¶18

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2024, ALONG WITH WP(C).4493/2024, 4782/2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶19

W.P.(C) Nos.4790, 4493 & 4782/2024

¶20

-3-

¶21

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶22

PRESENT

¶23

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 20^TH DAY OF MARCH 2024 / 30TH PHALGUNA, 1945 WP(C) NO. 4493 OF 2024

¶24

PETITIONER/S:

¶25

KEC INTERNATIONAL LTD,

¶26

SOUTH END SIDE OF EDAMANA BUILDINGS, IRUMPANAM ROAD, KARINGACHIRA, ERNAKULAM-682301. REPRESENTED BY THE POWER OF ATTORNEY HOLDER. MR. DEEPAK SINGHAL, DGM TAXATION OF THE PETITIONER COMPANY AGED 47 YEARS, S/O MEGH RAJ SINGHAL, RESIDING AT SHRI KRIPALUJI CGHS LTD, PLOT NO-15, SECTOR-52, WAZIRABAD-122003.

¶27

BY ADVS. RIJO DOMY RISHAB S.

¶28

RESPONDENT/S:

¶29

1 UNION OF INDIA, THROUGH THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001

¶30

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES (A) DEPARTMENT, GOVT OF KERALA SECRETARIAT, TRIVANDRUM, PIN - 695001

¶31

3 THE JOINT COMMISSIONER (APPEALS) III, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, KERALA, PIN - 682002

¶32

4 STATE TAX OFFICER, 1ST CIRCLE, MINI CIVIL STATION, OLD BUS STAND, SH15, THRIPPUNITHURA, ERNAKULAM, KERALA, PIN – 682301

¶33

W.P.(C) Nos.4790, 4493 & 4782/2024

¶34

-4-

¶35

BY ADV K.V.SREE VINAYAKAN; SMT JASMIN M M GP; SRI P R SREEJITH SC

¶36

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2024, ALONG WITH WP(C).4790/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶37

W.P.(C) Nos.4790, 4493 & 4782/2024

¶38

-5-

¶39

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶40

PRESENT

¶41

THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 20^TH DAY OF MARCH 2024 / 30TH PHALGUNA, 1945 WP(C) NO. 4782 OF 2024

¶42

PETITIONER/S:

¶43

KEC INTERNATIONAL LTD,

¶44

SOUTH END SIDE OF EDAMANA BUILDINGS, IRUMPANAM ROAD, KARINGACHIRA, ERNAKULAM-682301, REGISTERED OFFICE AT RPG HOUSE, 463, DR ANNIE BESANT ROAD, WORLI, MUMBAI- 400030, REPRESENTED BY ITS POWER OF ATTORNEY HOLDER MR. DEEPAK SINGHAL, DGM TAXATION OF THE PETITIONER COMPANY,AGED 47 YEARS, S/O MEGH RAJ SINGHAL, RESIDING AT SHRI KRIPALUJI CGHS LTD, PLOT NO-15, SECTOR-52, WAZIRABAD-122003.

¶45

BY ADVS. RIJO DOMY RISHAB S.

¶46

RESPONDENT/S:

¶47

1 UNION OF INDIA, THROUGH THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001

¶48

2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES (A) DEPARTMENT, GOVT OF KERALA SECRETARIAT, TRIVANDRUM, PIN - 695001

¶49

3 THE JOINT COMMISSIONER (APPEALS) III, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, KERALA, PIN - 682002

¶50

4 STATE TAX OFFICER, 1ST CIRCLE, MINI CIVIL STATION, OLD BUS STAND, SH15, THRIPPUNITHURA, ERNAKULAM, KERALA, PIN – 682301

¶51

W.P.(C) Nos.4790, 4493 & 4782/2024

¶52

-6-

¶53

SMT JASMIN M M GP; SRI P R SREEJITH SC

¶54

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.03.2024, ALONG WITH WP(C).4790/2024 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶55

W.P.(C) Nos.4790, 4493 & 4782/2024

¶56

-7-

¶57

J U D G M E N T

¶58

[WP(C) Nos.4790/2024, 4493/2024, 4782/2024]

¶59

These three writ petitions have been taken up together

¶60

for hearing and disposal as common questions of facts and law are involved in these petitions. The prayers in these writ petitions are also somewhat similar. Therefore, the prayer in W.P.(C) No.4790/2024 is extracted hereunder:

¶61

“A. issue a Writ of Certiorari or any other writ. order or direction under Article 226 of the Constitution of India quashing and setting aside the impugned deficiency memo dated 02.03.2023 (Exhibit "P6") issued by Respondent No. 3; B. issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, directing the Respondent No. 3 to act upon the letter dated 28.03.2023 (Exhibit "P7(a)"), the letter dated 07.07.2023 (Exhibit "P7(b)") & the letter dated 17.10.2023 (Exhibit "P7(c)") and rectify From GST APL-04 (summary order) uploaded on the portal;

¶62

C. issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article

¶63

W.P.(C) Nos.4790, 4493 & 4782/2024

¶64

-8-

¶65

226 of the Constitution of India, directing the Respondent No. 3 & 4, to grant the refund of Rs. 43,80,654/-, along with the interest from the day, the Respondent No. 3 partially allowed the appeal of the Petitioner, i.e. order dated 08.11.2022 (Exhibit "P3");

¶66

D. issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, directing the Respondent No. 3 & 4, to grant compensation on account of the illegal and inordinate delay in sanctioning the refund;

¶67

E. pass such other order/orders as may be deemed fit and proper in the facts and circumstances of the case.”

¶68

Ms Jasmin M M, learned Government Pleader,

¶69

submits that after the petitioner succeeded before the appellate authority, the rectification orders were passed, and

¶70

the same has been mentioned in paragraph 6 of the Statement

¶71

filed on behalf of the respondents. In view of the rectification

¶72

orders dated 14.02.2024, now the petitioner can move fresh applications for refund of the excess GST amount paid by the petitioner.

¶73

W.P.(C) Nos.4790, 4493 & 4782/2024

¶74

-9-

¶75

Learned Counsel for the petitioner submits that the

¶76

petitioner will move the refund application within a period of two weeks in all three petitions.

¶77

If the petitioner moves the application for refund of

¶78

the amount in view of the rectification orders passed in these three cases, the same shall be given due consideration in accordance with the law. The Assessing Authority will also take into consideration the judgment dated 15.01.2024 passed in W.P.(C) No.22348/2023 while processing the refund applications of the petitioner. The applications for refund, if filed within a period of two weeks, the same should be disposed of within four weeks from the date of filing of the application.

¶79

These writ petitions stand disposed of with the above directions.

¶80

Sd/-

¶81

DINESH KUMAR SINGH JUDGE

¶82

jjj

¶83

W.P.(C) Nos.4790, 4493 & 4782/2024

¶84

-10-

¶85

APPENDIX OF WP(C) 4493/2024

¶86

PETITIONER EXHIBITS

¶87

Exhibit P1	THE TRUE COPY OF THE REFUND APPLICATION DATED NIL
Exhibit P2	THE TRUE COPY OF THE SHOW CAUSE NOTICE DATED 09.08.2021
Exhibit P3	THE TRUE COPY OF THE ORDER DATED 08.11.2022 (OFFLINE)
Exhibit P4	THE TRUE COPY OF THE FORM GST APL-04 BEARING REFERENCE NO. ZD3201230093443 DATED 11.01.2023
Exhibit P5	THE TRUE COPY OF THE ARN RECEIPT EVIDENCING FILING OF THE REFUND APPLICATION DATED 16.02.2023
Exhibit P6	THE TRUE COPY OF THE IMPUGNED DEFICIENCY MEMO DATED 02.03.2023
Exhibit P7(a)	THE TRUE COPY OF THE LETTER DATED 28.03.2023
Exhibit P7(b)	THE TRUE COPY OF THE LETTER DATED 07.07.2023
Exhibit P7(c)	THE TRUE COPY OF THE LETTER DATED 17.10.2023

¶88

W.P.(C) Nos.4790, 4493 & 4782/2024

¶89

-11-

¶90

APPENDIX OF WP(C) 4782/2024

¶91

PETITIONER EXHIBITS

¶92

Exhibit P1	THE TRUE COPY OF THE REFUND APPLICATION DATED NIL
Exhibit P2	THE TRUE COPY OF THE SHOW CAUSE NOTICE DATED 13.07.2021
Exhibit P3	THE TRUE COPY OF THE ORDER DATED 08.11.2022 (OFFLINE)
Exhibit P4	THE TRUE COPY OF THE FORM GST APL-04 BEARING REFERENCE NO. ZD320123009349T DATED 11.01.2023
Exhibit P5	THE TRUE COPY OF THE ARN RECEIPT EVIDENCING FILING OF THE REFUND APPLICATION DATED 16.02.2023
Exhibit P6	THE TRUE COPY OF THE IMPUGNED DEFICIENCY MEMO DATED 28.02.2023
Exhibit P7 (a)	THE TRUE COPY OF THE LETTER DATED 28.03.2023
Exhibit P7 (b)	THE TRUE COPY OF THE LETTER DATED 07.07.2023
Exhibit P7 (c)	THE TRUE COPY OF THE LETTER DATED 17.10.2023

¶93

W.P.(C) Nos.4790, 4493 & 4782/2024

¶94

-12-

¶95

APPENDIX OF WP(C) 4790/2024

¶96

PETITIONER EXHIBITS

¶97

Exhibit P1	THE TRUE COPY OF THE REFUND APPLICATION DATED NIL
Exhibit P2	THE TRUE COPY OF THE SHOW CAUSE NOTICE DATED 11.08.2021
Exhibit P3	THE TRUE COPY OF THE ORDER DATED 08.11.2022 (OFFLINE)
Exhibit P4	THE TRUE COPY OF THE FORM GST APL-04 BEARING REFERENCE NO. ZD3201230093518 DATED 11.01.2023
Exhibit P5	THE TRUE COPY OF THE ARN RECEIPT EVIDENCING FILING OF THE REFUND APPLICATION DATED 16.02.2023
Exhibit P6	THE TRUE COPY OF THE IMPUGNED DEFICIENCY MEMO DATED 02.03.2023
Exhibit P7(a)	THE TRUE COPY OF THE LETTER DATED 28.03.2023
Exhibit P7(b)	THE TRUE COPY OF THE LETTER DATED 07.07.2023
Exhibit P7(c)	THE TRUE COPY OF THE LETTER DATED 17.10.2023

Kec International Ltd, v. Union of India

Case brief

What is this about?

What the court decided

Kec International Ltd, v. Union of India

Case brief

What is this about?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

Association of Authorised Testing Stations for Motor Vehicles (Kerala), Vs Sadananda Naik

Shaji Kumar, Vs Income Tax Officer

Thayyil Balakrishnan Pradeep, Vs the Income Tax Officer

Shan C.S., Vs Joint Regional Transport Officer

M/S. Atma Bodhodaya Sangham Sree Subhananda Trust , Vs the Commissioner of Income Tax (Exemption)

Chandran Sarath, Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer