Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 8TH DAY OF APRIL 2024 / 19TH CHAITHRA, 1946 WP(C) NO. 9325 OF 2024 PETITIONER:
AMACO IMPEX PRIVATE LIMITED, G-164, 1ST FLOOR, 5TH CROSS ROAD, PANAMPILLY NAGAR, COCHIN, REPRESENTED BY ITS DIRECTOR, SHRI. SREEKUMAR P., PIN - 682036 BY ADVS.
A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD RESPONDENTS:
1 THE UNION OF INDIA, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, PIN - 110001 2 THE CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI., PIN - 110001 3 THE DIRECTOR GENERAL, DIRECTORATE GENERAL OF ANALYTICS RISK MANAGEMENT,10TH FLOOR, TOWER-II, JEEVAN BHARATHI BUILDING,124-CONNAUGHT CIRCUS, NEW DELHI, PIN - 110001 4 THE DEPUTY COMMISSIONER OF CUSTOMS (DRAW BACK), CUSTOMS HOUSE,WILLINGDON ISLAND,KOCHI, PIN - 682003 5 THE COMMISSIONER OF CUSTOMS (PREVENTIVE), CUSTOMS PREVENTIVE COMMISSIONERATE,CATHOLIC CENTRE, BROADWAY, MARINE DRIVE, KOCHI, PIN - 652031 6 THE PRINCIPAL COMMISSIONER OF CENTRAL TAX GST BHAVAN, COIMBATORE, PIN - 641018 7 THE SUPERINTENDENT (HPU) CENTRAL GST, COIMBATORE., PIN - 641018 8 THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, GST BHAVAN, ERNAKULAM, PIN - 682018 9 THE SUPERINTENDENT ERNAKULAM RANGE - 1, CGST DEPARTMENT, ERNAKULAM DIVISION, COCHIN, PIN - 682015 10 DEPUTY COMMISSIONER,
WP(C) No 9325 of 2024 2 SGST DEPARTMENT, SPECIAL CIRCLE-II, ERNAKULAM, PIN - 682015 11 ASSISTANT COMMISSIONER ERNAKULAM RANGE-I, CGST DEPARTMENT,ERNAKULAM DIVISION, PIN - 682015 BY ADV ADV. P.G. JAYASHANKAR PGJ SRI. SREELAL N. WARRIER- SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No 9325 of 2024 3 JUDGMENT Dated this the 8th day of April, 2024 The present writ petition has been filed by the petitioner seeking the following reliefs:
A. Issue a Writ of Mandamus or any other appropriate Writ, order or direction directing the respondents to refund the IGST for the period from April,2022 to April,2023 along with applicable statutory interest @ 6% p.a.
B. Issue a Writ of Mandamus or any other appropriate order or direction directing the respondents to remove the tag of risky exporters.
C. Issue order(s), direction(s), writ(s) or any other relief(s) as this Hon’ble Court deems fit and proper in the facts and circumstances of the case and in the interest of justice;
D. To award Costs of and incidental to this application be paid by the Respondents;
E. Pass such other appropriate writ, order or direction as this Hon’ble Court may deem just and fit in the circumstances of the case.
2. Sri. Sreelal N.Warrier, learned Standing Counsel submits that, this Court may dispose of the writ petition, directing the 9th respondent to consider and pass appropriate orders, in accordance with law on Ext.P19 representation on the basis of Ext.P7 read with Ext.P21 statement.
WP(C) No 9325 of 2024 4 3. Considering the said stand of the respondent authorities, the present writ petition is disposed of, with direction to the 9th respondent/proper officer to consider and pass appropriate orders on Ext.P19 representation of the petitioner on the basis of Ext.P7 read with Ext.P21 statement, expeditiously, preferably within a period of four weeks from today. Let copy of this judgment be communicated by the counsel representing the respondents to proper officer.
With the aforesaid direction, the present writ petition stands finally disposed of.
Sd/-
DINESH KUMAR SINGH JUDGE AP
WP(C) No 9325 of 2024 5 APPENDIX OF WP(C) 9325/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GST RETURNS IN FORM GSTR 1 BEING THE DETAILS OF OUTWARD SUPPLY FILED FOR THE PERIOD FROM MARCH 2022 TO APRIL 2023.
Exhibit P2 TRUE COPY OF THE COMMUNICATION FROM THE OFFICE OF THE SUPERINTENDENT (HPU), COIMBATORE, DATED 22.6.2022.
Exhibit P3 TRUE COPY OF THE CIRCULAR NO. 131/1/2020-GST DATED 23.1.2020.
Exhibit P4 TRUE COPY OF THE E-MAIL COMMUNICATION OF THE PETITIONER DATED 1.8.2022.
Exhibit P5 TRUE COPY OF THE PETITIONER'S COMMUNICATION DATED 25.11.2022 TO THE ASSISTANT COMMISSIONER, CGST ERNAKULAM.
Exhibit P6 TRUE COPY OF THE PETITIONER'S E-MAIL DATED 29.12.2022.
Exhibit P7 TRUE COPY OF THE PETITIONER'S EMAIL COMMUNICATION DATED 13.12.2022.
Exhibit P8 TRUE COPY OF THE PETITIONER'S COMMUNICATION DATED 19.12.2022.
Exhibit P9 TRUE COPY OF THE PETITIONER'S EMAIL COMMUNICATION DATED 20.12.2022.
Exhibit P10 TRUE COPY OF THE PETITIONER'S COMMUNICATION DATED 21.12.2022.
Exhibit P11 TRUE COPY OF THE PETITIONER'S EMAIL COMMUNICATION DATED 30.12.2022.
Exhibit P12 TRUE COPY OF THE PETITIONER'S COMMUNICATION TO THE COMMISSIONER, DATED 5.8.2022.
Exhibit P13 TRUE COPY OF THE MAIL DATED 8.12.2022 OF THE OFFICE OF THE CUSTOMS (PREVENTIVE) TO THE CGST AUTHORITIES.
Exhibit P14 TRUE COPY OF THE PETITIONER'S COMMUNICATION TO THE ASSISTANT DIRECTOR, DGARM, NEW DELHI, DATED 17.10.2022.
Exhibit P15 TRUE COPY OF THE PETITIONER'S LETTER DATED 28.10.2022 TO THE ASSISTANT DIRECTOR, DGARM, NEW DELHI.
Exhibit P16 TRUE COPY OF THE PETITIONER'S LETTER DATED 21.11.2022 TO THE DIRECTOR GENERAL, DGARM.
Exhibit P17 TRUE COPY OF THE PETITIONER'S EMAIL COMMUNICATION DATED 31.1.2023 TO THE DGARM.
Exhibit P18 TRUE COPY OF THE PETITIONER'S E-MAIL COMMUNICATION DATED 9.2.2023.
Exhibit P19 TRUE COPY OF THE PETITIONER'S COMMUNICATION DATED 10.4.2023.
Exhibit P20 TRUE COPY OF THE PETITIONER'S COMMUNICATION
WP(C) No 9325 of 2024 6 DATED 13.10.2023.
Exhibit P21 TRUE COPY OF THE STATEMENT PRODUCED BY THE PETITIONER GIVING INVOICE-WISE DETAILS OF THE REFUND DUE FROM APRIL 2022 TO MARCH, 2023.