M/S Varsha And Varna Exporters vs. Deputy Commissioner Of State Tax
Held
The Court noted that the respondents, in their statement, confirmed that all relevant orders had been uploaded on the GSTN portal on January 5, 2024. In light of this, the Court concluded that nothing further survived in the writ petition.
Facts
The petitioner sought to quash certain replies, compel the respondent to update the status of refund orders on the GSTN portal as 'rejected' to enable filing appeals, and restrain coercive action. The petitioner contended that the online status of their refund applications (P11-P20) was not updated, preventing them from filing appeals against the physical orders.
Key Issues
The key legal issue was whether the GST authorities could be directed to update the online status of refund orders on the GSTN portal to facilitate the filing of appeals, and whether certain replies and coercive actions should be quashed or restrained.
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 WEDNESDAY, THE 21ST DAY OF FEBRUARY 2024 / 2ND PHALGUNA, 1945 WP(C) NO. 245 OF 2024 PETITIONER: M/S VARSHA AND VARNA EXPORTERS, KOTHAPARAMBU P O, KODUNGALLUR, REPRESNTED BY ITS PROPRIETRIX AYNIPULLY RAVUNNIKKUTTY SATHY,AGED 55 YEARS, W/O VALSAN K.N, KOVILPARAMBIL HOUSE,KOTHAPARAMBU P O, ALA VILLAGE, KODUNGALLUR THALUK, THRISSUR KERALA, PIN - 680668 BY ADV NINOJ P.L. RESPONDENTS: 1 DEPUTY COMMISSIONER OF STATE TAX, TAXPAYER SERVICE DIVISION, SGST DEPARTMENT IRINJALAKUDA PO, THRISSUR, KERALA, PIN - 680125 2 ASSISTANT STATE TAX OFFCER, TAXPAYER SERVICE CIRCLE, SGST DEPARTMENT, KODUNGALLUR P O,THRISSUR, KERALA, PIN - 680664 3 JOINT COMMISSIONER [APPEALS], OFFICE OF THE JOINT COMMISSIONER [APPEALS] , THRISSUR SGST COMPLEX, POOTHOLE P O, THRISSUR, KERALA, PIN - 680004 JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.245 of 2024 2 JUDGMENT Dated this the 21st day of February, 2024 The present writ petition has been filed by the petitioner seeking the following reliefs:
Issue a wr
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.