Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 22ND DAY OF MARCH 2024 / 2ND CHAITHRA, 1946 WP(C) NO. 4150 OF 2024 PETITIONER:
KEC INTERNATIONAL LTD, SOUTH END SIDE OF EDAMANA BUILDINGS, IRUMPANAM ROAD, KARINGACHIRA, ERNAKULAM-682301, REPRESENTED BY MR. DEEPAK SINGHAL, DGM TAXATION OF THE PETITIONER COMPANY, AGED 47 YEARS, S/O MEGH RAJ SINGHAL, RESIDING AT SHRI KRIPALUJI CGHS LTD, PLOT NO- 15, SECTOR- 52, WAZIRABAD-122003.
BY ADVS.
RIJO DOMY RISHAB S.
RESPONDENTS:
1 UNION OF INDIA, THROUGH THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI,PIN-110001.
2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES (A) DEPARTMENT, GOVT OF KERALA SECRETARIAT, TRIVANDRUM, PIN-695 001.
3 THE JOINT COMMISSIONER (APPEALS) III, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, KERALA, PIN-682 002.
4 STATE TAX OFFICER, 1ST CIRCLE, MINI CIVIL STATION, OLD BUS STAND, SH15, THRIPPUNITHURA, ERNAKULAM, KERALA, PIN-682 301.
SMT. JASMIN M.M., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2024, ALONG WITH WP(C).4934/2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) Nos.4150 & 4934 of 2024 -:2:- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 22ND DAY OF MARCH 2024 / 2ND CHAITHRA, 1946 W.P(C) NO.4934 OF 2024 PETITIONER:
KEC INTERNATIONAL LTD, SOUTH END SIDE OF EDAMANA BUILDINGS, IRUMPANAM ROAD, KARINGACHIRA, ERNAKULAM, PIN-682301 REGISTERED OFFICE AT RPG HOUSE, 463, DR. ANNIE BESANT ROAD, WORLI, MUMBAI- 400 030 REPRESENTED BY THE POWER OF ATTORNEY HOLDER MR. DEEPAK SINGHAL, DGM TAXATION OF THE PETITIONER COMPANY, AGED 47 YEARS, S/O. MEGH RAJ SINGHAL, RESIDING AT SHRI KRIPALUJI CGHS LTD, PLOT NO-15, SECTOR-52, WAZIRABAD-122 003.
BY ADVS.RIJO DOMY RISHAB S.
RESPONDENTS:
1 UNION OF INDIA, THROUGH THE SECRETARY DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN-110 001.
2 STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES (A) DEPARTMENT, GOVT OF KERALA SECRETARIAT, TRIVANDRUM, PIN-695 001.
3 THE JOINT COMMISSIONER (APPEAL) III, STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, KERALA, PIN-682 002.
4 STATE TAX OFFICER, 1ST CIRCLE, MINI CIVIL STATION, OLD BUS STAND, SH15, THRIPPUNITHURA, ERNAKULAM, KERALA, PIN-682 301.
ADV.JASMIN M.M., GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.03.2024, ALONG WITH WP(C).4150/2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) Nos.4150 & 4934 of 2024 -:3:- JUDGMENT Dated this the 22nd day of March, 2024 Both these writ petitions have been filed seeking the following reliefs:- W.P.(C) No.4150 of 2024 A. issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, directing the Respondent No. 3 to act upon the letter dated 07.07.2023 (Exhibit “P5(a)”) & letter dated 17.10.2023 (Exhibit “P5(b)”) and rectify From GST APL-04 (summary order) uploaded on the portal;
B. issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, directing the Respondent No. 3 & 4, to grant the refund of Rs. 45,16,562/-, along with the interest from the day, the Respondent No. 3 partially allowed the appeal of the Petitioner, i.e. order dated 08.11.2022 (Exhibit “P3”);
C. issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, directing the Respondent No. 3 & 4, to
W.P.(C) Nos.4150 & 4934 of 2024 -:4:- grant compensation on account of the illegal and inordinate delay in sanctioning the refund.
D. pass such other order / orders as may be deemed fit and proper in the facts and circumstances of the case.
W.P.(C) No.4934 of 2024 A. issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, directing the Respondent No. 3 to act upon the letter dated 28.03.2023 (Exhibit “P4(a)”), the letter dated 07.07.2023 (Exhibit “P4(b)”) & the letter dated 17.10.2023 (Exhibit “P4(c)”) and rectify From GST APL-04 (summary order) uploaded on the portal;
B. issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, directing the Respondent No. 3 & 4, to grant the refund of Rs. 1,89,24,810/-, along with the interest from the day, the Respondent No. 3 partially allowed the appeal of the Petitioner, i.e. order dated 08.11.2022 (Exhibit “P3”);
C. issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, directing the Respondent No. 3 & 4, to
W.P.(C) Nos.4150 & 4934 of 2024 -:5:- grant compensation on account of the illegal and inordinate delay in sanctioning the refund.
D. pass such other order / orders as may be deemed fit and proper in the facts and circumstances of the case.
2.
The learned counsel for the petitioner submits that the GST APL 04 has been uploaded on the website.
In view thereof, the petitioner intends to file an application within a period of two weeks for claiming refund in pursuance to the appellate order in Ext.P3 order dated 08.11.2022.
3.
Considering the said submission of the learned counsel for the petitioner that the petitioner will move an appropriate application for claiming refund of the excess tax paid by him, the writ petitions are disposed of with a direction to respondents 3 and 4 to consider the applications in the light of the order passed by the appellate authority in Ext.P3. The refund applications shall be considered in accordance with law, expeditiously within a period of two months from the date of filing of the applications.
W.P.(C) Nos.4150 & 4934 of 2024 -:6:- In the aforesaid direction, these writ petitions shall stand finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE bpr
W.P.(C) Nos.4150 & 4934 of 2024 -:7:- APPENDIX OF WP(C) 4150/2024 PETITIONER'S EXHIBITS Exhibit P1 THE TRUE COPY OF THE REFUND APPLICATION DATED 19.07.2021 Exhibit P2 THE TRUE COPY OF THE SHOW CAUSE NOTICE DATED 10.08.2021 Exhibit P3 THE TRUE COPY OF THE ORDER DATED 08.11.2022 (OFFLINE) Exhibit P4 THE TRUE COPY OF THE FORM GST APL- 04 BEARING REFERENCE NO. ZD320623004734R DATED 06.06.2023 Exhibit 5(a) THE TRUE COPY OF THE LETTER DATED 07.07.2023 Exhibit 5(b) THE TRUE COPY OF THE LETTER DATED 17.10.2023
W.P.(C) Nos.4150 & 4934 of 2024 -:8:- APPENDIX OF WP(C) 4934/2024 PETITIONER'S EXHIBITS Exhibit P1 THE TRUE COPY OF THE REFUND APPLICATION FOR THE PERIOD NOVEMBER TO DECEMBER, 2020 AMOUNTING TO RS.
1,99,97,838/-. DATED 21.07.2021 Exhibit P2 THE TRUE COPY OF THE RESPONDENT NO. 4, VIDE
SHOW
CAUSE
NOTICE
DATED 11.08.2021 Exhibit P3 THE TRUE COPY OF THE ORDER DATED 08.11.2022 (OFFLINE) THE RESPONDENT NO. 3 ALLOWED REFUND CLAIM OF RS.
1,89,24,810/- AND REJECTED THE CLAIM OF RS. 10,73,027/-.
Exhibit P4(a) THE TRUE COPY OF THE PETITIONER, VIDE LETTER DATED 28.03.2023 Exhibit P4(b) THE TRUE COPY OF THE PETITIONER, VIDE LETTER DATED 07.07.2023 Exhibit P(c) THE TRUE COPY OF THE PETITIONER, VIDE LETTER DATED 17.10.2023 RESPONDENTS' ANNEXURES ANNEXURE R3(a) TRUE
COPY
OF
THE
ORDER
OF RECTIFICATION DATED 14-02-2024 IN GSTA 126/2021 ANNEXURE R3(b) TRUE
COPY
OF
THE
ORDER
OF RECTIFICATION DATED 14-02-2024 IN GSTA 128/2021 ANNEXURE R3(c) TRUE
COPY
OF
THE
ORDER
OF RECTIFICATION DATED 14-02-2024 IN GSTA 129/2021