Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 1ST DAY OF MARCH 2023 / 10TH PHALGUNA, 1944 WP(C) NO. 4907 OF 2023 PETITIONER:
M/S. ORCHID SCIENTIFIC EQUIPMENTS GROUND FLOOR, 574, PUTHENPRARAMBIL , NAVAMANDIRAM, CHENNITHALA, THRIPPERUNTHURA, ALAPPUZHA , PIN – 690 105 REPRESENTED BY ITS PROPRIETOR, SHRI. JOHN PUTHENPARAMBIL JACOB, BY ADVS.
A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM RESPONDENTS:
1 COMMISSIONER KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, KARAMANA (PO), TRIVANDRUM, PIN – 695 002 2 STATE TAX OFFICER-1 MAVELIKKARA, OFFICE OF THE STATE TAX OFFICER, KERALA STATE GOODS AND SERVICES TAX DEPARTMENT, MINI SERVICE STATION, COURT ROAD, MAVELIKARA, ALAPPUZHA, PIN – 690 101 3 STATE GRIEVANCE REDRESSAL COMMITTEE REPRESENTED BY ITS CHAIRMAN, SERVICE TAX DEPARTMENT,TAX TOWER, KILLIPPALAM, KARAMANA (PO),TRIVANDRUM, PIN – 695 002 DR. THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4907 OF 2023 2
T.R.RAVI, J.
---------------------------------------- WP (C) No.4907 of 2023 ------------------------------------------- Dated this the 01st day of March, 2023 JUDGMENT Admit. Government Pleader takes notice for respondents.
2. The petitioner has approached this Court seeking to quash Exts.P7 and P8 orders issued by the 2nd respondent and for a direction to respondents 1 and 2 to allow and facilitate the petitioner to rectify GSTR -3B return filed by the petitioner for the month of January 2020.
3. In Exts.P7 and P8, the authority has rejected the refund application on the ground that it has been preferred out of time. The petitioner relied on the notification No.13/2022- Central Tax issued on 05.07.2022 whereby the Government had modified the earlier circulars and directed exclusion of the period from 01.03.2020 to 28.02.2022 for computation of period of limitation for filing of refund applications under Section 54 or 55 of the CGST Act. Since
WP(C) NO. 4907 OF 2023 3 the petitioner's application falls within the said period, the orders of rejection cannot be justified. The petitioner also relies on the judgment of this Court in WP(C) No.4765 of 2021 wherein this Court had taken into consideration the circular dated 05.07.2022 and directed reconsideration of the application taking note of the notification. I do not find any reason to take a different view.
4. In the result, the writ petition is allowed. Exts.P7 and P8 orders are quashed. The 2nd respondent is directed to restore the refund applications on file and consider the same taking into account the notification dated 05.07.2022 and pass fresh orders in accordance with law. The 2nd respondent shall also take into account the request made by the petitioner for rectifying GSTR - 3B return for the month of January 2020.
Sd/- T.R.RAVI sn JUDGE
WP(C) NO. 4907 OF 2023 4 APPENDIX OF WP(C) 4907/2023 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE EXPORT INVOICE DATED 21.01.2020 Exhibit P2 TRUE COPY OF THE BILL OF LADING DATED 30.01.2020 Exhibit P3 TRUE COPY OF THE FORM GSTR-1 DATED 07.02.2020 Exhibit P4 TRUE COPY OF THE RETURNS IN FORM GSTR 3B DATED 29.02.2020 Exhibit P5 TRUE COPY OF THE INTIMATION DATED 22.02.2022 Exhibit P6 TRUE COPY OF THE REQUEST FOR REFUND DATED 24.02.2022 Exhibit P7 TRUE COPY OF THE ORDER REJECTING REFUND IN FORM- GST-RFD-06 DATED 09.01.2023 Exhibit P8 TRUE COPY OF THE ORDER DATED 09/03/2023 REJECTING REFUND APPLICATION Exhibit P9 TRUE COPY OF THE CIRCULAR OF CBEC DATED 12.03.2021 Exhibit P10 TRUE COPY OF THE JUDGMENT IN M/S. ORIENT TRADERS VS. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, BANGALORE & ANR. IN W.P. NO.2911/2022 DATED 16.12.2022 (REPORTED IN 2023-VIL-46-KAR) Exhibit P11 TRUE COPY OF THE APPLICATION FILED BEFORE THE STATE GRIEVANCE REDRESSAL AUTHORITY DATED 21.09.2020 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE