Aashirvad Cinemas vs. The Deputy Commissioner
Held
The Court quashed the orders rejecting the refund applications, noting that the Government of Kerala (S.R.O.No.870/2022) and the Central Government (No.13/2022-Central Tax) had excluded the period from 01.03.2020 to 28.02.2022 for computing limitation under Sections 54 and 55. The refund applications were restored for fresh consideration in light of these notifications.
Facts
Petitioners challenged the rejection of their GST refund applications, which were dismissed as time-barred under Section 54 of the CGST/SGST Acts. The rejections occurred despite subsequent government notifications extending the period of limitation for such applications.
Key Issues
Whether the rejection of GST refund applications on grounds of limitation was valid, considering subsequent government notifications that extended the period of limitation for filing such applications under Sections 54 and 55 of the CGST/SGST Acts.
Sections Cited
Section 54, Section 55
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Heard together (2 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WP(C) NO. 4765 OF 2021 PETITIONER: M/S. HLL LIFE CARE LTD., (A GOVERNMENT OF INDIA ENTERPRISE), AKKULAM, THIRUVANANTHAPURAM-695017, REPRESENTED BY ITS EXECUTIVE DIRECTOR (OPERATIONS) AND UNIT CHIEF. BY ADVS. M.BALAGOPAL SRI.SREEJITH R.NAIR SMT.R.DEVIKA RESPONDENT: THE DEPUTY COMMISSIONER (SPECIAL CIRCLE), STATE GOODS AND SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM-695002. BY ADV ADVOCATE GENERAL OFFICE KERALA OTHER PRESENT: ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.4765 of 2021,W.P.(C)Nos.19426, 19530& 22854 of 2022 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WP(C) NO. 19426 OF 2022 PETITIONER: AASHIRVAD CINEMAS GROUND FLOOR, 65/4980-A,B, NEAR KRISHNA HOSPITAL, CHITTOOR ROAD, ERNAKULAM, KERALA - 682 011 REPRESENTED BY IT'S PROPRIETOR MR.MALEKUDY JOSEPH ANTONY ALIAS ANTONY PERUMBAVOOR. BY
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