Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH THURSDAY, THE 11TH DAY OF JANUARY 2024 / 21ST POUSHA, 1945 WP(C) NO. 40073 OF 2023 PETITIONER/S:
BIJU.K.P, AGED 46 YEARS S/O. POULOSE, XIII/418, KUZHIKKATTUSSERY P.O., THRISSUR, PIN - 680697 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S:
1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 2 STATE TAX OFFICER (WC), STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT:
MS.JASMINE M.M.- GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 40073 OF 2023 2 J U D G M E N T The petitioner has approached this Court in the present writ petition seeking a writ/direction in the nature of mandamus commanding the 2nd respondent to pass appropriate orders, in accordance with law, on Ext.P4 request for refund of the excess payment of tax made by the petitioner.
2. The petitioner is engaged in execution of various works contracts and is a registered assessee under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017 (‘CGST/SGST Act’, for short). It is said that the petitioner’s brother-in-law, Sri.Vibin V.C., also is engaged in execution of the works contracts and is also an assessee under the provisions of the CGST/SGST Act. It is submitted that the brother-in-law of the petitioner did not discharge tax liability for the months of January and March, 2018, in the financial year 2017-18, for
WP(C) NO. 40073 OF 2023 3 an amount of Rs.1,09,292/- and committed default till 26.10.2020. The petitioner wrongly remitted tax dues as against his brother-in-law for the said period amounting to Rs.1,09,292/- on 26.10.2020.
His brother-in-law also filed returns for the months of January and March, 2018 and paid the tax amounting to Rs.1,09,292/- on 26.10.2020. In view of the above, the petitioner moved an application before the assessing authority dated 11.12.2020 under Section 54 of the CGST Act claiming refund of the excess tax paid by him. However, the application filed by the petitioner was rejected vide Ext.P1 order stating that it was not filed within the time limit prescribed under Section 54(1) of the said Act, i.e. two years from the relevant date as prescribed for the period.
Learned counsel for the petitioner submits that the petitioner moved another application, Ext.P4, dated 9.3.2022 for the same.
3.
I do not find any ground to entertain such a writ petition, which has been filed seeking for a
WP(C) NO. 40073 OF 2023 4 direction to consider order dated 17.12.2020 afresh by filing an application as late as on 9.3.2022.
The writ petition lacks merit and is hereby dismissed. Pending interlocutory application, if any, in the present writ petition stands dismissed.
Sd/- DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 40073 OF 2023 5 APPENDIX OF WP(C) 40073/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF DEFICIENCY MEMO IN FORM GST RFD- 03 ISSUED BY THE 1ST RESPONDENT DTD. 17- 12-2020 Exhibit P2 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 31-05-2022 Exhibit P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 09-01-2023 Exhibit P4 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 09-03-2022