Jayasree Travels And Tours Company vs. Union Of INDIA
Held
The Court directed the 7th respondent to immediately consider the petitioner's refund applications for the amounts wrongly paid under the IGST head. The respondent was also mandated to consider if these amounts could be adjusted against the petitioner's CGST/SGST liability for the same months, taking into account a previous High Court judgment, and pass orders within three weeks after providing an opportunity of being heard.
Facts
The petitioner, a registered GST dealer, received a notice for a shortfall in GST payment. They contended that the tax was wrongly paid under the IGST head instead of CGST/SGST for September and October 2017, despite correctly declaring transaction values. The petitioner sought a refund of the wrongly paid IGST and its adjustment against the outstanding CGST/SGST liability.
Key Issues
Whether tax wrongly paid under the IGST head can be refunded and subsequently adjusted against the CGST/SGST liability for the same period, especially when a notice for shortfall in CGST/SGST payment has been issued.
Sections Cited
Central Goods and Services Tax Act, 2017, Kerala State Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 28TH DAY OF NOVEMBER 2022 / 7TH AGRAHAYANA, 1944 WP(C) NO. 27648 OF 2022 PETITIONER: JAYASREE TRAVELS AND TOURS COMPANY VALLAKKADAVU, THIRUVANANTHAPURAM. REPRESENTED BY ITS PARTNER JAYASREE VIKRAMAN., PIN - 695008 BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) SABU C.J M.RAJAGOPAL APARNA ANIL RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI., PIN - 110001 2 THE PRINCIPAL SECRETARY, FINANCE (GST WING) FINANCE (REV-1) DEPARTMENT 4TH LEVEL, A-WING, DELHI SECRETARIAT, I.P. ESTATE, NEW DELHI., PIN - 110002 3 GST COUNCIL REPRESENTED BY ITS CHAIRPERSON DEPARTMENT OF FINANCE, NORTH BLOCK NEW DELHI., PIN - 110001 4 GOODS AND SERVICES TAX NETWORK REPRESENTED BY ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORLD MARK- 1, AEROCITY, NEW DELHI., PIN - 110037 5 THE COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM ., PIN -
W.P.(C)No.27648/2022 2 695002 6 THE NODEL OFFICER FOR STATE GST STATE GOODS AND SERVICES TAX DEPARTMENT,TAX TOWERS, KARAMANA,
The judgment continues below.
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