Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 18TH DAY OF SEPTEMBER 2023 / 27TH BHADRA, 1945 WP(C) NO. 30167 OF 2023 PETITIONER:
M/S. GREAT WIN EXPORTS, 24/E-92, 13TH WEST STREET, KAMARAJ NAGAR, THIRUVANMIYUR, CHENNAI, PIN – 640041 REPRESENTED BY ITS MANAGING PARTNER, M. A. ANTONY.
BY ADVS.
SRI. ISAC T.PAUL SRI. SAIJURAJA C.
RESPONDENTS:
1 COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, KOCHI, PIN – 682009.
2 ASSISTANT COMMISSIONER OF CUSTOMS (DRAWBACK) CUSTOMS HOUSE, KOCHI, PIN – 682009.
3 CUSTOMS HOUSE OFFICER, CUSTOMS HOUSE, KOCHI, PIN – 682009.
4 COMMISSIONER OF GOODS AND SERVICE TAX, TAX TOWER, KILLIPALAM, KARAMANA, PIN – 695002.
BY ADV.
SRI. SREELAL WARRIER – SC – CGST THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 30167 OF 2023 2 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No.30167 of 2023 ------------------------- Dated this the 18th day of September, 2023 JUDGMENT 1.
The present writ petition under Article 226 of the Constitution of India has been filed for the following reliefs;
(a) issue appropriate order of directing the respondents 1 to 3 to consider and dispose Exhibits P-5 and P-6 representations pertaining to the issue of refund of Integrated Goods and Service Tax within a time frame fixed by this Hon’ble Court;
(b) issue appropriate order of directing the respondents 1 to 3 to scrutinise the documents submitted by the petitioner along with Exhibits P-1 and P-3 shipping bills while examining the issue of refund of Integrated Goods and Services Tax within a time frame fixed by this Hon’ble Court;
(c) Issue appropriate order of directing the respondents 1 to 3 to take appropriate measures for reckoning and correcting errors in the electronic portals which constitute the data base for processing refund;
WP(C) NO. 30167 OF 2023 3 (d) Grant such other and further reliefs as this Hon’ble Court may deem fit to grant in the facts and circumstances of the case;
(e) Dispense with the filing of English translation of documents in vernacular language.
2.
The petitioner is a registered dealer under the provisions of GST Act. The petitioner is in the business of export of sea foods.
The petitioner has claimed refund of Integrated Goods and Service Tax on the exported items. As per the submissions by the Learned Counsel for the petitioner, Rs.8,35,997/- is liable to be refunded to the petitioner for which the petitioner had submitted shipping bills vide Exhibits P-2 and P-3. The petitioner has also submitted invoice dated 20.08.2019 i.e. Exhibit P-4. Under Rule 96 of the Central Goods and Services Tax Rules, 2017, certain goods are considered as goods for refund of Integrated Goods and Service Tax.
3.
Learned Counsel for the petitioner submits that the refund has been processed partially and he was refunded Rs.21,639/- (Rupees Twenty one thousand six hundred and thirty nine only) in respect of the Exhibit P-3 shipping bill. However, remaining
WP(C) NO. 30167 OF 2023 4 refund as per the claim of the petitioner has not been given for which the petitioner has moved Exhibits P-5 and P-6 representations before the 3rd and 4th respondents respectively.
The said representations have remained pending for consideration for more than years.
3.
Considering the aforesaid facts and circumstances of the case, the present writ petition is disposed of with direction to the 4th respondent to take into consideration of Exhibits P-5 and P-6 and process the claim of the petitioner for refund of Integrated Goods and Service Tax in respect of the shipping bills Exhibits P-1 and P-3 in accordance with law. The petitioner may be afforded an opportunity of being heard to substantiate his claim for refund of Integrated Goods and Service Tax for the exports reflected in the Exhibits P-1 and P-3 shipping bills. The necessary order should be passed within a period of two months.
Sd/- DINESH KUMAR SINGH
JUDGE Svn
WP(C) NO. 30167 OF 2023 5 APPENDIX OF WP(C) 30167/2023 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE PHOTOCOPY OF THE SHIPPING BILL NO.
6362476 DATED 20.08.2019 EXHIBIT P2 TRUE PHOTOCOPY OF THE INVOICE NO.
GWE/47/2019 - 20 DATED 20.08.2019 EXHIBIT P3 TRUE PHOTOCOPY OF THE SHIPPING BILL NO.
6363377 DATED 20.08.2019 EXHIBIT P4 TRUE PHOTOCOPY OF THE INVOICE NO.
GWE/48/2019 - 20 DATED 20.08.2019 EXHIBIT P5 TRUE PHOTOCOPY OF REPRESENTATION DATED 13.10.2021 SUBMITTED BY THE PETITIONER TO THE 3RD RESPONDENT EXHIBIT P6 TRUE PHOTOCOPY OF THE REPRESENTATION DATED 19.08.2022 SUBMITTED BY THE PETITIONER TO THE 4TH RESPONDENT