Krayons Interior Solutions (INDIA) P LTD. vs. The Deputy Commissioner Of State Tax
Held
The High Court quashed the rejection order (Ext.P8) and directed the 2nd respondent to reconsider the refund application. The reconsideration must specifically take into account the contents of circular No.CBEC-20/23/03/2020-GST dated 12-03-2021.
Facts
The petitioner's application for GST refund was rejected by Ext.P8 order on the ground that it was filed beyond the prescribed time limit. The petitioner argued that a circular dated 12-03-2021 extended the time limit and that the application was timely even under earlier provisions.
Key Issues
Whether the rejection of the petitioner's GST refund application as time-barred was valid, considering the extension of time provided by a specific circular issued by the Ministry of Finance.
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 2ND DAY OF JUNE 2022 / 12TH JYAISHTA, 1944 WP(C) NO. 9644 OF 2021 PETITIONER: KRAYONS INTERIOR SOLUTIONS (INDIA) P LTD. 37/2134, 4TH FLOOR, KRAYONS TOWER, MRA PLOT 78, OPP. OLIMUGHAL JUMA MASJID, MAVELIPURAM JUNCTION, KAKKANAD, KOCHI - 682030, REPRESENTED BY ITS MANAGING DIRECTOR, MR.LITTO JOHNSON. BY ADV K.LATHA RESPONDENTS: 1 THE DEPUTY COMMISSIONER OF STATE TAX OFFICE OF THE JOINT COMMISSIONER, (WC), SGST DEPARTMENT, CLASS TOWER, KARGIL LANE, OLD RAILWAY STATION ROAD, ERNAKULAM - 682018 2 THE COMMISSIONER OF STATE TAXES, TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM - 695002. 3 THE NODEL OFFICER FOR STATE GST, GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA - 695002. BY ADV GOVERNMENT PLEADER OTHER PRESENT: SMT. JASMIN M.M. (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.9644/2021 -2- J U D G M E N T This writ petition has been filed challenging Ext.P8 order through which the petitioner's application for refund has been rejected on the ground that
The judgment continues below.
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