Hll Life Care LTD. vs. The Deputy Commissioner Of Central GST And Central Excise

WP(C)/6184/2021HC KeralaGSTCNR KLHC01016487202117 January 2023Bench: HONOURABLE MR. JUSTICE GOPINATH P.4 pages

For Petitioner: M.BALAGOPAL, SRI.R.SREEJITH, SMT.R.DEVIKA (ALAPPUZHA)For Respondent: ADV. SREELAL N WARRIER (SC)

AI SummaryAllowed

Held

The High Court noted that both the Government of Kerala (S.R.O.No.870 of 2022) and the Central Government (notification No.13/2022-Central Tax) had issued notifications excluding the period from 01-03-2020 to 28-02-2022 for computing the limitation period for refund applications. The Court quashed the rejection orders and directed the respondent to reconsider the refund applications afresh, taking into account these notifications.

Facts

The petitioner challenged the rejection of their GST refund applications for the period April-August 2018, which were dismissed by the respondent on the ground of being barred by limitation. The original rejection orders were dated 03.11.2020.

Key Issues

Whether the petitioner's GST refund applications were time-barred, considering subsequent notifications issued by the Central and State Governments that excluded a specific period for the computation of limitation for such applications.

Sections Cited

Section 54, Section 55

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944 WP(C) NO. 6184 OF 2021 PETITIONER: HLL LIFE CARE LTD. (A GOVERNMENT OF INDIA ENTERPRISE), PEROORKADA, THIRUVANANTHAPURAM, PIN - 695 005. REPRESENTED BY ITS GENERAL MANAGER (FINANCE), SRI.RAMESH P. BY ADVS. M.BALAGOPAL SRI.R.SREEJITH SMT.R.DEVIKA (ALAPPUZHA) RESPONDENTS: THE DEPUTY COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM NORTH DIVISION, PB NO.13, I.C.E BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695 001. OTHER PRESENT: ADV. SREELAL N WARRIER (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P (C) No.6184/2021 -2-

J U D G M E N T This writ petition has been filed challenging the rejection of the applications made by the petitioner for refund in terms of Section 54 of the CGST / SGST Acts, on the ground that the applications for refund are barred by limitation.

When this matter is taken up for consideration today, it is not disputed before me that the Government of Kerala has by notification as S.R.O.No.870 of 2022 dated

The judgment continues below.

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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.