M/S.Hlllifecare LTD. vs. The Assistantcommissioner Of Central GST & Central Excise
Held
The Court directed the petitioner to file GST Form DRC-03 for the sanctioned refund amount within two weeks. Upon filing, the respondent was ordered to credit the sanctioned Input Tax Credit amount to the petitioner's account.
Facts
The petitioner's initial refund application for Input Tax Credit was rejected as time-barred, but the amount was debited from its Electronic Credit Ledger. A subsequent refund application was sanctioned by the respondent, but the amount was not credited to the petitioner's bank account due to a system issue requiring a fresh debit from the Electronic Credit Ledger.
Key Issues
The key issue was the non-disbursement of a sanctioned GST refund despite a previous debit from the Electronic Credit Ledger, due to a procedural system requirement for a fresh debit to effectuate the transfer.
Sections Cited
None mentioned
AI-generated summary — verify with the full judgment below
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WP(C) NO. 20324 OF 2023 PETITIONER: M/S.HLLLIFECARE LTD., (A GOVERNMENT OF INDIA ENTERPRISE), PEROORKADA, THIRUVANANTHAPURAM, REPRESENTED BY ITS SENIOR MANAGER (FINANCE), SRI. ARUN. M. JOHNSON., PIN - 695005 BY ADVS. M.BALAGOPAL R.DEVIKA (ALAPPUZHA) ANJALI MENON RESPONDENT: THE ASSISTANT COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE, OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL GST & CENTRAL EXCISE, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, THIRUVANANTHAPURAM NORTH DIVISION, PB NO. 13, I.C.E BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM., PIN - 695001 SREELAL WARRIOR-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.09.2023, ALONG WITH WP(C).20321/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) Nos.20324 & 20321 of 2023 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WP(C) NO. 20321 OF 2023 PETITIONER: M/S.HLLLIFECARE LTD., (A GOVERNMENT OF INDIA, ENTERPRISE), PEROORKADA, THIRUVANANT
The judgment continues below.
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