Surabhi Imports And Exports vs. Union Of INDIA
Held
The Division Bench held that the Single Judge erred in dismissing the writ petition by tagging it with unrelated cases challenging the constitutional validity of Sections 16(2) and 16(4) of the GST Act. It found that the appellant's claim was not adjudicated on its merits, causing prejudice.
Facts
An exporter mistakenly filed Form GSTR-1 for 2017-18 indicating exports 'with payment of tax' instead of 'without payment of tax'. Unable to amend the return or the refund application online, the appellant sought a mandamus to open the GST portal for these corrections.
Key Issues
Whether the Single Judge erred in dismissing a writ petition seeking portal access for GSTR-1 amendment and refund application by tagging it with unrelated cases challenging the constitutional validity of other GST Act sections.
Sections Cited
Section 54, Section 16(2), Section 16(4)
AI-generated summary — verify with the full judgment below
1 2025:KER:31645
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. THURSDAY, THE 10TH DAY OF APRIL 2025 / 20TH CHAITHRA, 1947 WA NO. 692 OF 2025 AGAINST THE JUDGMENT DATED 28.06.2024 IN WP(C) NO.17111 OF 2021 OF HIGH COURT OF KERALA APPELLANT(S)/PETITIONERS :
SURABHI IMPORTS AND EXPORTS 11/469 A-10, SURABHI TRADE CENTRE, RAMANATTUKARA, KOZHIKODE REPRESENTED BY ITS MANAGING PARTNER, SRI. ATHEKKATTIL GOPALAN, PIN - 673633
BY ADVS. ANIL D. NAIR (SR.) ADITYA UNNIKRISHNAN NIVEDITA A.KAMATH BINISHA BABY SARITHA K.S. ARAVIND RAJAGOPALAN MENON
RESPONDENT(S)/RESPONDENTS :
1 UNION OF INDIA REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO.46, NORTH BLOCK, NEW DELHI, PIN - 110001
2 GOODS AND SERVICE TAX NETWORK(GSTN), THROUGH ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK-1, AREO CITY, NEW DELHI., PIN - 110037 2 2025:KER:31645
3
CENTRAL BOARD OF INDIRECT TAXES
The judgment continues below.
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