Flooratex Rubber &Plastics (P)LTD. vs. Joint Commissioner (General)
Held
The Court noted that the petitioner had received the refund of IGST. Consequently, the writ petition was closed, with the Court explicitly leaving open the petitioner's right to claim interest on the delayed refund, if entitled.
Facts
The petitioner filed a writ petition seeking a direction for the refund of IGST. During the pendency of the petition, the refund was granted to the petitioner.
Key Issues
The primary issue was the petitioner's entitlement to a refund of IGST. A secondary issue, arising after the refund was granted, was the petitioner's claim for interest on the delayed refund.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 12TH DAY OF AUGUST 2022 / 21ST SRAVANA, 1944 WP(C) NO. 24453 OF 2021 PETITIONER/S: FLOORATEX RUBBER &PLASTICS (P)LTD., P.R.P. TOWERS, KAYAMKULAM, ALAPPUZHA, REPRESENTED BY ITS MANAGING DIRECTOR, P.R. NAG. BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S: 1 JOINT COMMISSIONER (GENERAL), SGST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002 2 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, ALAPPUZHA-688 001 3 THE COMMISSIONER OF COMMERCIAL TAXES, SGST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM-695 001 DR. THUSHARA JAMES, SR. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24453 OF 2021 2 JUDGMENT
Petitioner has filed the present writ petition, seeking a direction for refund of IGST, which was due to the petitioner.
When this matter is taken up for consideration today, learned counsel appearing for the pe
The judgment continues below.
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