Krayons Interior Solutions (INDIA) P LTD. v. The Deputy Commissioner Of State Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THUR AY, 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 was filed beyond the time. The learned counsel points that by circular No.CBEC- 20/23/03/2020-GST issued by the Government of India, Ministry of Finance, Department of Revenue dated 12-03-2021, time limit has been extended upto 31- 01-2021. It is also submitted that actually the petitioner had filed the applications for refund within the time specified earlier and even without taking into consideration of the contents of circular dated 12-03-2021 the petitioner's application for refund was liable to be processed. It is submitted that Ext.P8 order was issued without application of mind. The learned counsel for the petitioner also submits that the issue of extension of time for filing refund application in respect of zero rated supply has also been dealt with in the circular dated 12-03-2021. It is submitted that in the aforesaid circumstances Ext.P8 order may be set aside with direction to the respondent to consider the matter afresh in the light of circular dated 12-03-2021. The learned Government Pleader submits that Ext.P8 order does not suffer from any illegalities and it has been validly issued. However, it is submitted that if the petitioner is confining relief to a reconsideration of the matter with reference to the circular dated 12-03-2021, the authority concerned can be directed to reconsider the matter with reference to circular dated 12-03-2021. This writ petition will therefore stand ordered by quashing Ext.P8 and directing the 2nd respondent to reconsider the matter taking into account the

W.P (C) No.9644/2021 -3- contents of circular dated 12-03-2021 also. This shall be done within a period of 3 months from the date of receipt of a copy of this judgment. It is made clear that I have not expressed any opinion on the merits of matter or the entitlement of the petitioner for refund. GOPINATH P. JUDGE AMG

W.P (C) No.9644/2021 -4- APPENDIX OF WP(C) 9644/2021 PETITIONER EXHIBITS EXHIBIT P1 THEOF REFUND REQUEST FORM GST RFD - 01 ON 3.11.2020, FOR THE PERIOD APRIL 2018 TO MARCH 2019. EXHIBIT P2 THEOF THE DEFICIENCY MEMO DATED 10.11.2020 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P3 THEOF THE REFUND REQUEST FORM GST RFD-01 DATED 27.01.2021. EXHIBIT P4 THEOF THE GRIEVANCE REQUEST LETTER DATED 22.12.2020 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXHIBIT P5 THEOF THAT NOTICE REJECTION OF APPLICATION FOR REFUND ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER. EXHIBIT P6 THEOF THE REPLY LETTER DATED 05.03.2021 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT AGAINST THE EXHIBIT P5 REJECTION NOTICE. EXHIBIT P7 THEOF THE JUDGMENT OF THE HON'BLE SUPREME COURT IN SUO MOTO WRIT PETITION CIVIL NO. 3 OF 2020 DATED 23RD MARCH 2020.