Memadathil Exporters vs. The State Tax Officer
Held
The Court held that the refund applications needed reconsideration in light of recent notifications (S.R.O.No.870 of 2022 and notification No.13/2022-Central Tax) which specifically excluded the period from 01.03.2020 to 28.02.2022 for computing the limitation period for filing such applications. Consequently, the impugned rejection orders were quashed.
Facts
The petitioners' applications for refund under Section 54 of the CGST/SGST Acts were rejected by the respondent authorities on the sole ground that they were barred by limitation. This led the petitioners to challenge these rejection orders before the High Court.
Key Issues
The key legal issue was whether the refund applications were time-barred, given the subsequent issuance of notifications by both Central and State Governments extending the period of limitation for filing such applications.
Sections Cited
Section 54, Section 55, S.R.O.No.870 of 2022, notification No.13/2022-Central Tax
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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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