M/S Avt Mc Cormic Ingredients PVT LTD vs. Deputy Commissioner
Held
The High Court held that Rule 97A of the CGST Rules, which includes a non-obstante clause, permits manual filing of applications, overriding Rule 89 which specifies electronic filing. The Court found the rejection based solely on manual filing to be perverse and legally erroneous, setting aside the order and directing reconsideration.
Facts
An export-oriented unit filed a manual application for refund of Input Tax Credit for April-May 2018, citing an electronic system error and extended limitation due to Covid-19. The refund application was rejected by the authorities solely because it was filed manually, relying on a circular.
Key Issues
The key legal issue was whether a manual application for refund of Input Tax Credit is permissible under the CGST Rules, specifically concerning the interplay between Rule 89 (electronic filing) and Rule 97A (manual filing).
Sections Cited
Rule 89, Rule 97A, Circular No.125/44/2019-GST
AI-generated summary — verify with the full judgment below
2025:KER:24345 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 21ST DAY OF MARCH 2025 / 30TH PHALGUNA, 1946 WP(C) NO. 33952 OF 2022 PETITIONER: M/S AVT MC CORMIC INGREDIENTS PVT LTD 24/4496, ALUVA ERNAKULAM REPRESENTED BY ITS’ ASSISTANT VICE PRESIDENT – FINANCE AND ACCOUNTS SRI. GEORGE. P. MATHEW, PIN - 683105 BY ADVS. A.KUMAR (Sr.) P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM RESPONDENTS: 1 DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER CENTRAL TAX& CENTRAL EXCISE ALUVA DIVISION, VATHIATTU TOWER THOTTAKATTUKARA ALUVA, ERNAKULAM DIST., PIN - 683108 2 THE ASSISTANT COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER CENTRAL TAX& CENTRAL EXCISE ALUVA DIVISION, VATHIATTU TOWER THOTTAKATTUKARA ALUVA, ERNAKULAM DIST.- 683108, PIN - 683108 BY ADVS. SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE P.G.JAYASHANKAR THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2025:KER:24345 BECHU KURIAN THOMAS, J. --------------------------------------- --------------------------
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