Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 7TH DAY OF JUNE 2024 / 17TH JYAISHTA, 1946 WP(C) NO. 17416 OF 2024 PETITIONER:
ATHEENA EXPORTS IX /437, ERICKAVU ,KARTHIKAPALLY , ALAPPUZHA REPRESENTED BY ITS MANAGING PARTNER SHAJI JOSEPH, PIN - 690516 BY ADVS.
MADHU RADHAKRISHNAN NELSON JOSEPH M.D.JOSEPH DEEPAK ASHOK KUMAR RESPONDENTS:
1 DEPUTY COMMISSIONER OF CUSTOMS DRAWBACK AND REFUND SECTION , WILLINGDON ISLAND , COCHIN , KERALA, PIN - 682009 2 DEPUTY COMMISSIONER TAX PAYER SERVICES DIVISION , STATE GOODS AND SERVICE TAX DEPARTMENT , MINI CIVIL STATION , FIRST FLOOR , CHENGANNUR , KERALA, PIN - 689121 3 THE SUPERINTENDENT CENTRAL GST OFFICE , KAYAMKULAM, PIN - 690572 4 STATE TAX OFFICER TAXPAYER SERVICES CIRCLE , STATE GOODS AND SERVICES TAX DEPARTMENT, HARIPAD , ALAPPUZHA, PIN - 690514 BY ADVS.
SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS (SC-2094) SMT.RESMITHA R.CHANDRAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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JUDGMENT This writ petition is filed for the following reliefs:
“(i) Issue a Writ of Mandamus or any other appropriate writ or order, directing the 1st respondent to refund the IGST amount of Rs.5,44,493/- to the petitioner.
(ii) Issue a direction to the 3rd respondent to consider and take appropriate decision on the Exhibit P9 application of the petitioner within a time frame fixed by this Hon'ble Court”.
2. This Court, by an interim order dated 10.05.2024, directed the 3rd respondent to consider and take appropriate decision in accordance with law on Ext.P9 application of the petitioner within three weeks. Pursuant to same, the 3rd respondent has passed an order.
3. The learned counsel for the petitioner states that in view of the order passed pursuant to the
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direction of this Court in the order dated 10.05.2024, nothing further survives to be considered in this writ petition.
The writ petition is disposed of accordingly.
Sd/- MURALI PURUSHOTHAMAN JUDGE SB
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APPENDIX PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE INVOICE NO.17/2022-23 DATED 11/1/2023 Exhibit P2 TRUE COPY OF THE INVOICE NO.19/2022-23 DATED 11/1/2023 Exhibit P3 TRUE COPY OF THE WEB PAGE SHOWING THE DETAILS SUBMITTED IN TABLE 6A IN GSTR 1 RETURN JANUARY 2023 Exhibit P4 TRUE COPY OF THE WEB PAGES SHOWING AMENDED INVOICE NO.17/2022-23 IN TABLE 9A AND DETAILS SUBMITTED OF INVOICE NO. 19/2022-23 IN TABLE 6A IN GSTR 1 RETURN MARCH 2023 Exhibit P5 TRUE COPY OF THE LETTER DATED 10/5/2023 ISSUED BY THE PETITIONER TO THE 1ST RESPONDENT Exhibit P6 TRUE COPY OF THE EMAIL DATED 13/12/2023 SENT BY THE PETITIONER Exhibit P7 TRUE COPY OF THE LETTER DATED 11/4/2024 ISSUED TO THE 1ST RESPONDENT Exhibit P8 TRUE COPY OF THE LETTER DATED 11/4/2024 ISSUED TO THE 2ND RESPONDENT Exhibit P9 TRUE COPY OF THE REFUND APPLICATION SUBMITTED BY THE PETITIONER DATED 11/4/2024 TO THE 4TH RESPONDENT Exhibit P10 THE TRUE COPY OF THE LETTER ISSUED BY THE 4TH RESPONDENT TO THE 3RD RESPONDENT DATED 29/4/2024