Precot Meridian Limited vs. The Chif Commissioner Of Customs

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNE AY, THE 27TH DAY OF JANUARY 2021 / 7TH MAGHA, 1942 WP(C).No.27772 OF 2019(V) PETITIONER/S: PRECOT MERIDIAN LIMITED 737, GREEN FIELDS, PULIAKULAM ROAD, COIMBATORE 641 045 THROUGH SHRI A.P UNNIKRISHNAN, SENIOR MANAGER ACCOUNTS AND ADMINISTRATION BY ADVS. SRI.LIJU. M.P SRI.LIJU. M.P AVINASH PODDAR RESPONDENT/S: 1 THE CHIF COMMISSIONER OF CUSTOMS OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN, KERALA 682 009 2 THE DEPUTY COMMISSIONER, OFFICE OF THE CENTRAL TAXES AND CENTRAL EXCISE, CENTRAL REVENUE BUILDING, METTUPALAYAM STREET, PALAKKAD 678 001 3 ASSISTANT COMMISSIONER OF CUSTOMS (REFUND/ DBK) CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN, KERALA 682 009 R1-3 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS OTHER PRESENT: SRI. A. REVIKRISHNAN GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.27772 OF 2019(V) 2 JUDGMENT This writ petition is disposed in terms of the reviewed judgment in W.P(C) Nos. 2981 of 2019 and 2457 of 2019. A.K.JAYASANKARAN NAMBIAR JUDGE SJ

WP(C).No.27772 OF 2019(V) 3 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE GST REGISTRATION CERTIFICATE EXHIBIT P2OF THE FORM GSTR-1 FOR THE MONTH OF SEPTEMBER AND OCTOBER 2017-2018 ANDOF FORM GSTR-3B FOR THE MONTH OF SEPTEMBER AND CTOBER 2017-2018 EXHIBIT P3OF THE LETTER DATED 15-11-2017 SENT BY THE PETITIONER ALONG WITH DEMAND DRAFT EXHIBIT P4OF THE LETTER DATED 16-11-2017 SENT TO THE PETITIONER BY THE SUPERINTENDENT OF CUSTOMS ALONG WITH CHALLAN NO. 225 AND 226 FOR HAVING DEPOSITED THE DIFFERENCE OF DUTY DRAWBACK AMOUNT FOR 26 SHIPPING BILLS EXHIBIT P5OF THE LETTER DATED 30-03-2018 EXHIBIT P6OF THE LETTER DATED 03-04-2018 EXHIBIT P7OF THE LETTER DATED 05-04-2018 EXHIBIT P8OF THE LETTER DATED 20-09-2018 SENT BY THE PETITIONER TO MEMBER GST, CBIC