M/S Associated Scientific Company vs. Deputy Commissioner
Held
The High Court set aside the rejection order (Ext.P8) and remanded the matter to the respondent for fresh consideration. The respondent was directed to reconsider the refund claim in light of Section 54(3) of the CGST Act and the clarifying Circular No.173/05/2022-GST dated 06.07.2022.
Facts
The petitioner challenged the rejection of their claim for refund of accumulated input tax credit (ITC) arising from the supply of goods at a concessional GST rate. The refund application was initially rejected by the respondent authority.
Key Issues
Whether accumulated input tax credit is admissible for refund when goods are supplied at a concessional rate, and the impact of a new circular clarifying this position on a previously rejected refund claim.
Sections Cited
Section 54
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 14TH DAY OF JULY 2022 / 23RD ASHADHA, 1944 WP(C) NO. 7137 OF 2022 PETITIONER/S: M/S ASSOCIATED SCIENTIFIC COMPANY GROUND FLOOR, 33/1816A1 NEW NO 46/2958A, MADAPPATTUPARAMBIL BUILDING , ARKAKADAVU ROAD, EDAPPALLY SOUTH, ERNAKULAM, KERALA-682 028, REPRESENTED BY ITS MANAGING PARTNER, SRI. PALANI PAKSHEENDRA KUMAR. BY ADVS. ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN ARAVIND SREEKUMAR RESPONDENT/S: DEPUTY COMMISSIONER CENTRAL TAX & CENTRAL EXCISE, ERNAKULAM DIVISION, 4TH FLOOR, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, ERNAKULAM, KERALA-682 017 BY ADV SMT.PREETHA S. NAIR, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 7137 OF 2022 2 JUDGMENT
Petitioner has approached this Court, being aggrieved by the fact that the petitioner's claim for refund of accumulated input tax credit on account of supply of goods at a concessional rate has been rejected by Ext.P8 order.
When this matter is taken up for consideration today, it is the submissio
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.