M/S Great Win Exports vs. Commissioner Of Customs
Held
The High Court directed the 4th respondent (Commissioner of Goods and Service Tax) to consider and process the petitioner's pending representations for IGST refund on exports within two months. The petitioner is to be afforded an opportunity of being heard to substantiate their claim.
Facts
The petitioner, an exporter of sea foods, claimed a refund of Integrated Goods and Service Tax (IGST) on exported items amounting to Rs. 8,35,997/-. A partial refund was processed, but the remaining claim remained pending for years despite the petitioner submitting representations to the authorities.
Key Issues
The key issue was the non-processing and delay in granting the petitioner's Integrated Goods and Service Tax (IGST) refund claim for exported goods, despite representations made to the authorities.
Sections Cited
Rule 96
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 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
The present writ petition under Article 226 of the Constitution of India has been filed for the following reliefs; (a) issue approp
The judgment continues below.
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