M/S.Hlllifecare LTD. vs. The Assistant Commissioner Of Central GST & Central Excise
Held
The Court directed the petitioner to file GST Form DRC-03 under the head 'intimation for Voluntary Payment' within two weeks for the sanctioned refund amount. Upon filing this form, the respondent was directed to credit the sanctioned amount to the petitioner's account.
Facts
M/s. HLL Lifecare Ltd. sought a refund of Input Tax Credit, which was initially rejected as time-barred. Following a previous judgment, a fresh refund application was filed and sanctioned (Ext.P5), but the amount was not credited to the petitioner's bank account due to a system issue related to the Electronic Credit Ledger.
Key Issues
The key issue was the non-disbursement of a sanctioned Input Tax Credit refund despite a refund order, due to a systemic hurdle concerning the debit from the Electronic Credit Ledger, and the procedural step required to facilitate the payment.
Sections Cited
None mentioned
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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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