M/S. Hll Life Care LTD. v. The Deputy Commissioner (Special Circle) - Kerala High Court, 13 Jan 2023

Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.

FRIDAY, THE 13TH DAY OF JANUARY 2023 / 23RD POUSHA, 1944 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.

FRIDAY, THE 13TH DAY OF JANUARY 2023 / 23RD POUSHA, 1944 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 ADVS.

K.LATHA GAYATHRI NARENDRANATH RESPONDENTS:

1 THE DEPUTY COMMISSIONER STATE GST DEPARTMENT, KERALA IDUKKI AT KATTAPPANA, PIN - 685 515.

2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, KOTTAYAM - 686 001.

3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002.

4 THE NODAL OFFICER FOR STATE GST GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA - 695 002.

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 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.

FRIDAY, THE 13TH DAY OF JANUARY 2023 / 23RD POUSHA, 1944 WP(C) NO. 19530 OF 2022 PETITIONER:

SARASWATHY METAL WORKS, PARRY JUNCTION, THOPPUMPADY, KOCHI - 682 005, REPRESENTED BY V.K. PRAKASH, MANAGING PARTNER.

BY ADVS.

HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS:

1 THE DEPUTY COMMISSIONER SPECIAL CIRCLE (PRODUCE), SGST DEPARTMENT, MATTANCHERRY, KOCHI - 682 002.

2 THE COMMISSIONER OF STATE TAXES, SGST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695 002.

3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI 110 001.

BY ADV ADVOCATE GENERAL OFFICE KERALA 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 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.

FRIDAY, THE 13TH DAY OF JANUARY 2023 / 23RD POUSHA, 1944 WP(C) NO. 22854 OF 2022 PETITIONER:

MEMADATHIL EXPORTERS 4/ 168A, PULINTHANAM-POTHANICAD PANCHAYATHPADY ROAD, POTHANICAD P.O., ERNAKULAM, PIN-686 671, REP. BY ITS MANAGING PARTNER,BABY JOHN., PIN - 686671 BY ADVS.

R.MURALEEDHARAN K.P.JOSE PIOUS RESPONDENTS:

1 THE STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, KOTHAMANGALAM, EMAKULAM DISTRICT, PIN-686691., PIN - 686691 2 THE JOINT COMMISSIONER OF STATE TAXES STATE GOODS AND SERVICES TAX DEPARTMENT, REVENUE DISTRICT-MATTANCHERRY, ERNAKULAM, PIN-682 002 3 THE COMMISSIONER OF STATE TAXES TAX TOWER, KILLIPALAM, KARAMANA P.O. , THIRUVANATHAPURAM, PIN - 695002 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 5 J U D G M E N T Dated this the 13th day of January, 2023 These writ petitions have been filed challenging the rejection of the applications made by the petitioners in these cases 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 these matters are 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 13.09.2022 (herein after referred to as the 'notification dated 13.09.2022') excluded the period from 01.03.2020 to 28.02.2022 for computation of the period of limitation for filing refund applications under Sections 54 and 55 of the CGST / SGST Acts. It is submitted that, a similar notification has also been issued by the Central Government as notification No.13/2022-Central Tax dated 05.07.2022.

It is submitted by the learned counsel appearing for the petitioners in these cases that, the refund

W.P.(C) No.4765 of 2021,W.P.(C)Nos.19426, 19530& 22854 of 2022 6 applications filed by the petitioners in these cases will therefore have to be decided afresh after considering the period excluded for the purposes of considering the limitation for filing the refund applications.

4. The learned Government Pleader appearing for the respondents, has no objection in the matter being reconsidered in the light of the stipulations contained in the notification dated 13.09.2022. Therefore, these writ petitions will stand disposed of as under:

5. WP(C)No.4765 of 2021:- Ext.P4 order dated 11.12.2020, issued by the respondent is quashed and the refund applications filed by the petitioner are restored to the file of the respondent to be considered after taking note of the notification dated 13.09.2022;

6. WP(C)No.19426 of 2022:- Ext.P5 order of the 1st respondent and Ext.P6 order in appeal of the 2nd respondent are quashed. The refund applications filed by the petitioners will be reconsidered by the 1st respondent having regard to the terms of the notification dated 13.09.2022;

7. WP(C)No.19530 of 2022:- Exts.P9, P10 & P11 orders

W.P.(C) No.4765 of 2021,W.P.(C)Nos.19426, 19530& 22854 of 2022 7 issued by the 1st respondent are quashed. The refund applications filed by the petitioner shall be reconsidered by the 1st respondent having regard to the terms of the notification dated 13.09.2022;

7. WP(C)No.22854 of 2022:- Ext.P6 order of the 1st respondent is quashed. The refund application filed by the petitioner will be reconsidered by the 1st respondent having regard to the terms of the notification dated 13.09.2022.

Sd/- GOPINATH P.

JUDGE TR

W.P.(C) No.4765 of 2021,W.P.(C)Nos.19426, 19530& 22854 of 2022 8 APPENDIX OF WP(C) 4765/2021 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE FORM-GST-RFD-01 FOR THE MONTH OF APRIL, 2018.

EXHIBIT P2 TRUE COPY OF THE SHOW CAUSE NOTIE NO.

32AAACH5598K6Z5/APRIL, 2018 DATED 09/11/2020.

EXHIBIT P3 TRUE COPY OF THE PETITIONER'S REPLY LETTER DATED 25/11/2020.

EXHIBIT P4 TRUE COPY OF THE REFUND REJECTION ORDER NO.

32AAACH5598K6Z5/SGST/SPECIAL/DC/RFD/APRIL , 2018, DATED 11/12/2020.

Exhibit P2 THE TRUE COPY OF THE REFUND REQUEST APPLICATION FORM GST RFD01 ON 28-10-2020 FILED BY THE PETITIONER.

Exhibit P3 THE TRUE COPY OF THE NOTICE FOR REJECTION OF APPLICATION FOR REFUND DATED 30.10.2020 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER.

Exhibit P4 THE TRUE COPY OF THE REPLY TO SHOW CAUSE NOTICE AGAINST EXHIBIT P3 NOTICE FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 5-11-2020.

Exhibit P5 THE TRUE COPY OF THE REFUND REJECTION ORDER DATED 06-11-2020 ISSUED BY FIRST RESPONDENT TO THE PETITIONER.

Exhibit P6 THE TRUE COPY OF THE APPELLATE ORDER DATED 25-03-2021 ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER.

Exhibit P7 THE TRUE COPY OF THE CIRCULAR NO.

162/18/2021-GST DATED 25TH SEPTEMBER 2021.

Exhibit P7A THE TRUE COPY OF THE CIRCULAR NO.

147/03/2021 GST DATED 12TH MARCH 2021.

W.P.(C) No.4765 of 2021,W.P.(C)Nos.19426, 19530& 22854 of 2022 10 APPENDIX OF WP(C) 19530/2022 PETITIONER EXHIBITS Exhibit P1 ORDER ISSUED BY THE AUTHORITY FOR ADVANCE RULING, GST DEPARTMENT, THIRUVANANTHAPURAM DATED 20-10-2018 Exhibit P2 -COPY OF REFUND APPLICATION FILED BY THE PETITIONER FOR APRIL TO JUNE 2019 DATED NIL.

Exhibit P3 COPY OF REFUND APPLICATION FILED BY THE PETITIONER FOR JULY TO SEPTEMBER 2019 DATED NIL.

Exhibit P4 COPY OF REFUND APPLICATION FILED BY THE PETITIONER FOR OCTOBER TO DECEMBER 2019 DATED NIL Exhibit P5 COPY OF ORDER FOR REJECTION OF REFUND APPLICATION ISSUED BY THE 1ST RESPONDENT DATED 11-05-2022 Exhibit P6 COPY OF ORDER FOR REJECTION OF REFUND APPLICATION ISSUED BY THE 1ST RESPONDENT DATED 11.05.2022.

Exhibit P7 COPY OF ORDER FOR REJECTION OF REFUND APPLICATION ISSUED BY THE 1ST RESPONDENT DATED 11.05.2022.

Exhibit P8 COPY OF LETTER SUBMITTED BY THE PETITIONER DATED 17.05.2022.

Exhibit P9 COPY OF REFUND REJECTION ORDER ISSUED BY THE 1ST RESPONDENT DATED 21.05.2022.

Exhibit P10 COPY OF REFUND REJECTION ORDER ISSUED BY THE 1ST RESPONDENT DATED 21.05.2022.

Exhibit P11 COPY OF REFUND REJECTION ORDER ISSUED BY THE 1ST RESPONDENT DATED 21.05.2022.

Exhibit P12 COPY OF E-MAIL SUBMITTED BY THE PETITIONER BEFORE GST DEPARTMENT DATED 19.02.2022.

Exhibit P12(a) COPY OF E-MAIL SUBMITTED BY THE PETITIONER BEFORE GST DEPARTMENT DATED 19.02.2022.

W.P.(C) No.4765 of 2021,W.P.(C)Nos.19426, 19530& 22854 of 2022 11 Exhibit P12(b) COPY OF E-MAIL SUBMITTED BY THE PETITIONER BEFORE GST DEPARTMENT DATED 20.02.2022.

Exhibit P12(c) COPY OF E-MAIL SUBMITTED BY THE PETITIONER BEFORE GST DEPARTMENT DATED 24.02.2022.

Exhibit P12(d) COPY OF E-MAIL SUBMITTED BY THE PETITIONER BEFORE GST DEPARTMENT DATED 24.02.2022.

Exhibit P12(e) COPY OF E-MAIL SUBMITTED BY THE PETITIONER BEFORE GST DEPARTMENT DATED 23.02.2022.

Exhibit P12(f) COPY OF E-MAIL SUBMITTED BY THE PETITIONER BEFORE GST DEPARTMENT DATED 24.02.2022.

Exhibit P12(g) COPY OF E-MAIL SUBMITTED BY THE PETITIONER BEFORE GST DEPARTMENT DATED 24.02.2022.

Exhibit P12(h) COPY OF E-MAIL SUBMITTED BY THE PETITIONER BEFORE GST DEPARTMENT DATED 18.02.2022.

Exhibit P12(i) COPY OF E-MAIL SUBMITTED BY THE PETITIONER BEFORE GST DEPARTMENT DATED 23.02.2022.

Exhibit P12(j) COPY OF E-MAIL SUBMITTED BY THE PETITIONER BEFORE GST DEPARTMENT DATED 27.02.2022.

RESPONDENT ANNEXURES ANNEXURE R1 (a) True copy of the CBIC circular No:

157/13/2021 GST dated 20-07-2021

W.P.(C) No.4765 of 2021,W.P.(C)Nos.19426, 19530& 22854 of 2022 12 APPENDIX OF WP(C) 22854/2022 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE REFUND ARN RECEIPT RECEIVED ON FILING OF REFUND APPLICATION IN FORM.GST-RFD-0I DT. 18.11.2021 Exhibit P2 TRUE COPY OF THE COMMUNICATION/DEFICIENCY MEMO ISSUED BY THE LST RESPONDENT AFTER VERIFICATION OF THE APPLICATION DATED 01.12.2021 Exhibit P3 TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 14.12.2021 THROUGH E- MAIL TO 1 ST RESPONDENT WITH ATTACHMENTS Exhibit P4 TRUE COPY OF THE REFUND ARN RECEIPT RECEIVED ON E-FILING OF RECTIFIED REFUND APPLICATION INTO COMMON PORTAL DATED 21.02.2022 Exhibit P5 TRUE COPY OF THE SHOW-CAUSE NOTICE ISSUED BY THE |ST RESPONDENT, DATED 30.03.2022 Exhibit P6 TRUE COPY OF THE ORDER PASSED BY THE LST RESPONDENT DATED.18.04.2022