Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 8TH DAY OF FEBRUARY 2023 / 19TH MAGHA, 1944 WP(C) NO.1276 OF 2023 PETITIONER:
MALABAR HARWARE GSTIN: 32AAEFM0289K1Z9 OPPOSITE MUNICIPAL STADIUM, COIMBATORE ROAD, PALAKKAD-, PIN – 678 001 REPRESENTED BY ITS PARTNER, THALACHALOOR GOPIKRISHNAN BY ADV SRIKANTH THAMBAN RESPONDENTS:
ASSISTANT COMMISSIONER OF STATE TAX SECOND CIRCLE, GST COMPLEX, KERALA GOODS AND SERVICE TAX DEPARTMENT, GOVERNMENT OF KERALA DR. THUSHARA JAMES, SR.GP.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 1276 OF 2023 2
T.R.RAVI, J.
---------------------------------------- WP (C) No.1276 of 2023 ------------------------------------------- Dated this the 08th day of February, 2023 JUDGMENT The petitioner seeks adjustment of tax which had been paid as IGST. He had submitted an application for refund, which has been later withdrawn. The Government Pleader submits that as at present, there is no application for refund pending before the Department.
In the above circumstances, the writ petition is disposed of directing the petitioner to prefer a refund application and on receipt of such application, the appropriate authority shall consider the same and issue refund, if the petitioner is otherwise entitled.
Sd/- T.R.RAVI sn JUDGE
WP(C) NO. 1276 OF 2023 3 APPENDIX OF WP(C) 1276/2023 PETITIONER'S EXHIBITS Exhibit P1 FORM GSTR - 3B DATED 25.04.2018 FILED IN TERMS OF RULE 61(5) FOR THE FY-2017-18 Exhibit P2 PAYMENT OF TAX THROUGH FORM GST DRC-03 DATED 10.02.2022 Exhibit P3 ASSESSMENT ORDER DATED 11.01.2022 FOR THE TAX PERIOD JULY 2017 TO MARCH 2018 Exhibit P4 REFUND APPLICATION THROUGH FORM GST RFD-01 DATED 26.07.2022 Exhibit P5 CIRCULAR ISSUED BY THE MINISTRY OF FINANCE VIDE CIRCULAR NO. 162/18/2021-GST DATED 25.09.2021 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE