M/S. Hll Life Care LTD. vs. The Deputy Commissioner (Special Circle)
Held
The Court quashed the rejection orders, noting that both the Government of Kerala and the Central Government had issued notifications extending the period of limitation for filing refund applications under Sections 54 and 55 for the period from 01.03.2020 to 28.02.2022. It directed the authorities to reconsider the refund applications afresh, taking into account these notifications.
Facts
Petitioners challenged the rejection of their GST refund applications, which were dismissed by the authorities on the ground of being barred by limitation under Section 54 of the CGST/SGST Acts.
Key Issues
Whether GST refund applications, initially rejected as time-barred, should be reconsidered in light of subsequent government notifications extending the period of limitation for filing such applications.
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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