Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 26TH DAY OF JULY 2024 / 4TH SRAVANA, 1946 WP(C) NO. 16480 OF 2024 PETITIONER:
AIKEX SPICE EXTRACTS PVT. LTD., AGED 47 YEARS, AIKKARAKUDIYIL CHAMBERS, 5TH FLOOR, HEAVENLY PLAZA, PADAMUGAL, THRIKKAKARA, KOCHI – 682 021, REPRESENTED BY MANAGING DIRECTOR, ABI MATHEW, SON OF T.V.MATHAI, RESIDING AT AIKARAKUDIYIL HOUSE, FLAT NO.
TMX 78C 19D (C204) CSEZ PO, KAKKANAD, PIN – 682 037.
BY ADVS.
PEEYUS A.KOTTAM SUJITH THANNICKAL SASEENDRAN RESPONDENTS:
1 UNION OF INDIA, THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G.P.O,, PIN – 110 001.
2 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001.
3 THE GST COUNCIL, THROUGH ITS CHAIRPERSON, DEPARTMENT OF FINANCE, NORTH BLOCK, DELHI G.P.O.,, PIN – 110 001.
4 THE COMMISSIONER OF STATE TAX, THE STATE G.S.T DEPARTMENT TAX TOWER, KARAMANA P. O., THIRUVANANTHAPURAM, PIN – 673 006.
5 THE DEPUTY COMMISSIONER OF CUSTOMS (REFUND), OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGTON ISLAND, KOCHI, PIN – 682 009.
6 THE NODAL OFFICER, IT GRIEVANCE REDRESSAL MACHANISM, THIRUVANANTHAPURAM, PIN – 695 012.
7 THE ASSISTANT COMMISSIONER (TECH), OFFICE OF THE PRINCIPAL COMMISSIONER, CENTRAL EXCISE, CUSTOMS & SERVICE TAX, CENTRAL REVENUE BUILDING, I.S.PRESS ROAD, KOCHI, PIN – 682 018.
8 COMMISSIONER OF CUSTOMS, IGST, CUSTOMS HOUSE, KOCHI,, PIN – 682 009.
WP(C) NO. 16480 OF 2024 2 9 COMMISSIONER OF CUSTOMS, EXPORT, CUSTOMS HOUSE, KOCHI, PIN – 682 009.
10 ASSISTANT COMMISSIONER OF CUSTOMS (DRAWBACK) CUSTOMS HOUSE, KOCHI, PIN – 682 009.
BY ADV SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16480 OF 2024 3 JUDGMENT The petitioner is aggrieved by the fact that its claim for refund of IGST paid on certain exports effected by the petitioner have not been sanctioned on account of certain mistakes in the shipping bill.
2.
The learned Senior Standing Counsel appearing for the Department would submit that the claim of the petitioner can be considered in terms of the instructions contained in Circular No.40/2018-Customs dated 24.10.2018 if the petitioner were to make an application in terms of the provisions contained in paragraph 6 of the aforesaid circular.
Having heard the learned counsel for the petitioner and the learned Senior Standing Counsel appearing for the respondents, this writ petition will stand disposed of directing that if the petitioner were to make an application in terms of the provisions contained in paragraph 6 of the Circular dated 24.10.2018 referred to above, the said application of the petitioner shall be considered by the competent among the respondents without undue delay and at any rate, within a
WP(C) NO. 16480 OF 2024 4 period of three months from the date of receipt of a certified copy of this judgment.
Writ petition ordered accordingly.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 16480 OF 2024 5 APPENDIX OF WP(C) 16480/2024 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE INVOICE NO. 005 DATED 14.09.2019 ISSUED BY THE PETITIONER Exhibit P2 TRUE COPY OF THE SHIPPING BILL NO.6927676 DATED 14.09.2019 GENERATED IN THE CUSTOMS OFFICE Exhibit P3 THE TRUE COPY OF INVOICE NO. 004 DATED 07.09.2019 ISSUED BY THE PETITIONER Exhibit P4 THE TRUE COPY OF THE FORM GSTR-1 FOR THE MONTH OF SEPTEMBER 2019 SUBMITTED BY THE PETITIONER Exhibit P5 THE TRUE COPY OF THE FORM GSTR-3B FOR THE MONTH OF SEPTEMBER 2019 SUBMITTED BY THE PETITIONER Exhibit P6 TRUE COPY OF THE MAIL SENT FROM GSTN ON 10/12/2019 TO THE PETITIONER TOWARDS THE RECEIPT OF RS.6,29,021.70 AND INFORMING ABOUT THE TRANSMIT OF THIS AMOUNT TO ICEGATE Exhibit P7 THE TRUE COPY OF PUBLIC NOTICE NO.
04/2018 PUBLISHED BY THE CUSTOMS COMMISSIONERATE, CUSTOMS HOUSE Exhibit P8 THE TRUE COPY OF THE APPLICATION DATED 12.11.2019 FOR AMENDING THE SHIPPING BILL NO. 6927676 DATED 14.09.2019 Exhibit P9 THE TRUE COPY OF THE APPLICATION FOR AMENDING
SHIPPING
BILL
DATED 23.12.2019
SUBMITTED
BY
THE PETITIONER
BEFORE
THE
DEPUTY COMMISSIONER, IGST, CUSTOMS HOUSE, ERNAKULAM Exhibit P10 THE TRUE COPY OF THE ACKNOWLEDGEMENT ISSUED FROM THE OFFICE OF THE COMMISSIONER OF CUSTOMS TOWARDS THE RECEIPT OF EXT-P9 APPLICATION Exhibit P11 THE TRUE COPY OF THE REPLY DATED 17.06.2020 ISSUED BY THE DEPUTY COMMISSIONER OF CUSTOMS (REFUND)
WP(C) NO. 16480 OF 2024 6 Exhibit P12 THE TRUE COPY OF LETTER DATED 25.06.2020 ISSUED BY THE ASSISTANT COMMISSIONER (TECH) Exhibit P13 THE TRUE COPY OF THE APPLICATION DATED 19.06.2020 FOR REFUND OF GST SUBMITTED BY THE PETITIONER BEFORE THE GOODS AND SERVICE TAX COUNCIL WITH COPY TO THE NODAL OFFICER AND ASSESSING OFFICER