M/S.Hlllifecare LTD. v. The Assistant Commissioner Of Central GST & Central Excise - Kerala High Court, 11 Sept 2023

Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 11TH DAY OF SEPTEMBER 2023 / 20TH BHADRA, 1945 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 MONDAY, THE 11TH DAY OF SEPTEMBER 2023 / 20TH BHADRA, 1945 WP(C) NO. 20321 OF 2023 PETITIONER:

M/S.HLLLIFECARE LTD., (A GOVERNMENT OF INDIA, ENTERPRISE), PEROORKADA, THIRUVANANTHAPURAM-695005, REPRESENTED BY ITS SENIOR MANAGER (FINANCE), SRI. ARUN. M. JOHNSON.

BY ADVS.

M.BALAGOPAL R.DEVIKA (ALAPPUZHA) ANJALI MENON RESPONDENT:

THE ASSISTANTCOMMISSIONER 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).20324/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) Nos.20324 & 20321 of 2023 3 JUDGMENT Dated this the 11th day of September, 2023 1.

These writ petitions have been filed under Article 226 of the Constitution of India seeking following prayers:

a) To call for the records leading to Exhibit-P5 order and quash the same to the extent of rejecting the refund, by issuing a writ of certiorari.

b) To issue a writ of mandamus or any other writ order or direction, directing respondent to refund the amount found eligible in Ext.P5 order, by deducting/debiting the same in Ext.P6 along with applicable interest.

c) Pending hearing and final disposal of this writ petition, this Hon’ble Court may be pleased to direct the respondent to provisionally refund the amounts found eligible in Ext.P5 order.

d) Issue such other and further reliefs as this Hon’ble Court may deem fit and proper in the interest of justice.

The petitioner had originally filed an application dated 29.08.2020 for refund of the Input Tax Credit. Upon such application the requisite equal amount was automatically debited from the Electronic Credit Ledger. The said refund application

WP(C) Nos.20324 & 20321 of 2023 4 was rejected by order dated 03.11.2020 in Ext.P1, by the Deputy Commissioner, CGST as being timed barred,.The present writ petitioners had reported the terms of the following process based on which the Input Tax Credit on Input has been availed during the relevant period for which refund was being claimed. The petitioner has filed for refund of Input Tax Credit as mentioned in Ext.P5 order. Despite the said orders, Ext.P5 the petitioner has not being refunded the said amount and for which these writ petitions have been filed.

Learned counsel for the petitioner submits that despite the petitioner had been informed is entitled to receive back the Input Tax Credit amount, the petitioner has not been refunded the amount for which the present writ petition has been filed.

Learned counsel for the respondent submits that as per the system, since the debit from the Electronic Credit Ledger for the transfer to the petitioner’s bank account even if refund is sanctioned for want of

WP(C) Nos.20324 & 20321 of 2023 5 debit in the Electronic Credit Ledger, the amount cannot be credited to the account of the petitioner.

Learned counsel for the petitioner submits that in the circumstances, the petitioner is required to file GST Form DRC-03 under the head intimation for Voluntary Payment for the refund amount in order to fetch the transfer amount ordered to be refunded.

Learned counsel for the petitioner submits that, the petitioner will file GST Form DRC-03 within a period of two weeks. If the petitioner files necessary GST Form DRC 03 for the sanctioned amount of the refund of the Input Tax Credit, the said amount shall be credited in the account of the petitioner.

With the aforesaid directions to the petitioner and respondents, these writ petitions stand finally disposed of.

Sd/- DINESH KUMAR SINGH JUDGE AP

WP(C) Nos.20324 & 20321 of 2023 6 APPENDIX OF WP(C) 20324/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER NO. ZR3211200026878 DATED 03.11.2020 Exhibit P2 TRUE COPY OF THE JUDGMENT DATED 17.01.2023 IN W.P.C NO. 6184 OF 2021 Exhibit P3 TRUE COPY OF THE REFUND APPLICATION IN FORM GST-RFD-01 WITH ARN REFERENCE NO.

AA320123039783I FILED BY THE PETITIONER Exhibit P4 TRUE COPY THE REFUND ARN RECEIPT WITH APPLICATION REFERENCE NO. AA320123039783I DATED 28.01.2023 ISSUED TO THE PETITIONER AGAINST FILING OF THE REFUND APPLICATION Exhibit P5 TRUE COPY THE REFUND SANCTION ORDER DATED 25.03.2023 IN ARN NO. AA320123039783I DATED 28.01.2023 ISSUED BY THE RESPONDENT.

Exhibit P6 TRUE COPY THE ELECTRONIC CREDIT LEDGER OF THE PETITIONER FOR THE PERIOD FROM 01.012023 TO 31.03.2023.

Exhibit P2 TRUE COPY OF THE JUDGMENT DATED 17.01.2023 IN W.P.C NO. 6184 OF 2021 Exhibit P3 TRUE COPY OF THE REFUND APPLICATION IN FORM GST-RFD-01 WITH ARN REFERENCE NO.

AA3201230402318 FILED BY THE PETITIONER Exhibit P4 TRUE COPY THE REFUND ARN RECEIPT WITH APPLICATION REFERENCE NO. AA3201230402318 DATED 30.01.2023 ISSUED TO THE PETITIONER AGAINST FILING OF THE REFUND APPLICATION Exhibit P5 TRUE COPY THE REFUND SANCTION ORDER 31.03.2023 IN ARN NO. AA3201230402318 DATED 30.01.2023 ISSUED BY THE RESPONDENT Exhibit P6 TRUE COPY THE ELECTRONIC CREDIT LEDGER OF THE PETITIONER FOR THE PERIOD FROM 01.01.2023 TO 31.03.2023