Kec International LTD vs. Union Of INDIA
Held
The Court noted that Form GST APL-04 had been uploaded. It directed the petitioner to file fresh refund applications within two weeks. Respondents 3 and 4 were then directed to consider these applications expeditiously within two months from filing, in light of the appellate order dated 08.11.2022.
Facts
The petitioner sought rectification of Form GST APL-04 and the grant of GST refunds of Rs. 45,16,562/- and Rs. 1,89,24,810/-, along with interest and compensation for delay, following an appellate order dated 08.11.2022 which partially allowed their refund claims. The petitioner alleged inordinate delay by the authorities in processing the refund.
Key Issues
The key issues were the delay in processing and granting GST refunds despite an appellate order, the need for rectification of Form GST APL-04, and the petitioner's entitlement to interest and compensation for the delay.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
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
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