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Sarkar Holdings PVT. LTD. vs. Union Of INDIA

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WP(C)/18089/2020HC KeralaGSTCNR KLHC01045478202030 September 2020Bench: HONOURABLE MR. JUSTICE AMIT RAWAL8 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNE AY, THE 30TH DAY OF SEPTEMBER 2020 / 8TH ASWINA, 1942 WP(C).No.18089 OF 2020(I) PETITIONER/S: SARKAR HOLDINGS PVT. LTD. GUJARAT BHAVAN COMMERCIAL COMPLEX, VI/2125(N-22), GUJARATI ROAD, MATTANCHERRY, ERNAKULAM - 682 030 REPRESENTED BY ITS CHAIRMAN/DIRECTOR MR.IQBAL FIROZ SARKAR. BY ADVS. SHRI.PRABHAKARAN P.M. SRI.KARTHIK S. NAIR SHRI.NAVAZ P.C. RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS UNDER SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. 2 COMMISSIONER OF CUSTOMS COCHIN CUSTOMS HOUSE, WELLINGTON ISLAND, COCHIN - 692 009. 3 ASSISTANT COMMISSIONER OF CUSTOMS COCHIN CUSTOMS HOUSE, WELLINGTON ISLAND, COCHIN - 692 009. 4 DIRECTOR GENERAL OF SYSTEMS (ICEGATE) 1ST FLOOR, CR BUILDING, IP ESTATE, NEW DELHI - 110 002. 5 ADDITIONAL COMMISSIONER OFFICE OF THE GOODS AND SERVICE TAX COUNCIL, TOWER- II, 5TH FLOOR, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI - 110 001. R1 BY ADV. MR.VISHNU J., CGC R1-3, R5 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 30.09.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.18089 OF 2020(I) 2 JUDGMENT Dated this the 30th day of September 2020 The petitioner is a private limited company incorporated in the year 2008 under the erstwhile Companies Act, 1956 engaged in the business of supplying of various plywoods such as Film Faced Shuttering Plywood, WBP Plywood, Marine Plywood etc. etc. The petitioner is registered under the provisions of Central Goods and Services Tax Act, 2017. For the purpose of exports goods from various ports including Cohin seaport, petitioner obtained the Importer- Exporter Code from the Director General of Foreign Trade. During the period from July 2017 to September 2017 petitioner exported goods ie. Ply wood other than commercial plywood classified under the Customs Tariff Heading 44129990 on payment of applicable integrated Goods and Service Tax amounting to Rs.24,24,294/-.

2.

Learned Counsel for the petitioner submitted that as per Section 163 (3) (b) of the Integrated Goods and Services Tax Act, 2017 (IGST Act), the IGST paid on export of goods, exporter, is eligible for refund. Learned It was further submitted that despite shipping bills Exts.P5 series to P10 series and P11 series were produced and follow-ups were made, no action has been taken so far.

WP(C).No.18089 OF 2020(I) 3 It is in this back ground, this writ petition has been filed seeking for a direction to the 2nd respondent to sanction the refund claims filed by the petitioner.

3.

Sri.P.R. Sreejith, learned Standing Counsel has already accepted notice for the respondent and he submitted that the Department would not be averse in taking a call on the application of the petitioner .

4.

Having heard learned Counsel for the parties, without commenting anything on the merits of the matter, I dispose of this writ petition with a direction to the 2nd respondent to consider the request of the petitioner as reflected from shipping bills referred to above for sanctioning the refund claims and interest thereon. Let this exercise be completed within a period of 45 days from the date of receipt of the judgment. In case no action is taken, the officer concerned is liable to pay cost of Rs.25,000/-, which will be recovered from the salary of the officer. AMIT RAWAL JUDGE Jm/

WP(C).No.18089 OF 2020(I) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE CERTIFICATE OF INCORPORATION OBTAINED BY THE PETITIONER. EXHIBIT P2OF THE VAT REGISTRATION CERTIFICATE OBTAINED BY THE PETITIONER BEARING TIN NO.32150310039. EXHIBIT P3OF THE GST REGISTRATION CERTIFICATE OBTAINED BY THE PETITIONER UNDER THE CGST ACT BEARING GSTIN 32AAMCS5309MIZ2. EXHIBIT P4OF THE CERTIFICATE OF IMPORTER- EXPORTER CODE OF THE PETITIONER. EXHIBIT P5OF THE SHIPPING BILL NO.7351932 DATED 14/07/2017. EXHIBIT P5(A)OF THE INVOICE NO.008 DATED 13/07/2017 ISSUED BY THE PETITIONER. EXHIBIT P5(B)OF THE BANK REALIZATION CERTIFICATE NO.KKBK0000958003263777 DATED 25/09/2017 PERTAINING TO SHIPPING BILL NO.7351932. EXHIBIT P5(C)OF THE BANK REALIZATION CERTIFICATE NO.KKBK0000958003263776 DATED 25/09/2017 PERTAINING TO SHIPPING BILL NO.7351932. EXHIBIT P5(D)OF THE BANK REALIZATION CERTIFICATE NO.KKBK0000958003263775 DATED 25/09/2017 PERTAINING TO SHIPPING BILL NO.7351932. EXHIBIT P6OF THE SHIPPING BILL NO.7427077 DATED 18/07/2017. EXHIBIT P6(A)OF THE INVOICE NO.009 DATED 17/07/2017 ISSUED BY THE PETITIONER. EXHIBIT P6(B)OF THE BANK REALIZATION CERTIFICATE NO.KKBK0000958003245748 DATED

WP(C).No.18089 OF 2020(I) 5 07/09/2017 PERTAINING TO SHIPPING BILLNO.7427077 EXHIBIT P6(C)OF THE BANK REALIZATION CERTIFICATE NO.KKBK0000958003245750 DATED 07/09/2017 PERTAINING TO SHIPPING BILLNO.7427077. EXHIBIT P6(D)OF THE BANK REALIZATION CERTIFICATE NO.KKBK0000958003245749 DATED 07/09/2017 PERTAINING TO SHIPPING BILL NO.7427077. EXHIBIT P7OF THE SHIPPING BILL NO.7434910 DATED 18/07/2017. EXHIBIT P7(A)OF THE INVOICE NO.010 DATED 17/07/2017 ISSUED BY THE PETITIONER. EXHIBIT P7(B)OF THE BANK REALIZATION CERTIFICATE NO.KKBK0000958003256563 DATED 18/09/2017 PERTAINING TO SHIPPING BILL NO.7434910. EXHIBIT P7(C)OF THE BANK RELIZATION CERTIFICATE NO.KKBK0000958003256564 DATED 18/09/2017 PERTAINING TO SHIPPING BILL NO.7434910. EXHIBIT P7(D)OF THE BANK REALIZATION CERTIFICATE NO.KKBK0000958003256565 DATED 18/09/2017 PERTAINING TO SHIPPING BILL NO.7434910. EXHIBIT P8OF THE SHIPPING BILL NO.8102410 DATED 19/08/2017. EXHIBIT P8(A)OF THE INVOICE NO.011 DATED 18/08/2017 ISSUED BY THE PETITIONER. EXHIBIT P8(B)OF THE BANK REALIZATION CERTIFICATE NO.ORBC0100102000821908 DATED 06/12/2017 PERTAINING TO SHIPPING BILL NO.8102410. EXHIBIT P8(C)OF THE BANK REALIZATION CERTIFICATE NO.0RBC0100102000822225 DATED 06/12/2017 PERTAINING TO SHIPPING BILL NO.8102410. WP(C).No.18089 OF 2020(I) 6 EXHIBIT P8(D)OF THE BANK REALIZATION CERTIFICATE NO.ORBC0100102000822329 DATED 06/12/2017 PERTAINING TO SHIPPING BILL NO.8102410. EXHIBIT P9OF THE SHIPPING BILL NO.835241 DATED 31/08/2017. EXHIBIT P9(A)OF THE INVOICE NO.012 DATED 30/08/2017 ISSUED BY THE PETITIONER. EXHIBIT P9(B)OF THE BANK REALIZATION CERTIFICATE NO.KKBK0000642000398451 DATED 5/12/2017 PERTAINING TO SHIPPING BILLO NO.8352841. EXHIBIT P10OF THE SHIPPING BILL NO.8524344 DATED 08/09/2017. EXHIBIT P10(A)OF THE INVOICE NO.013 DATED 06/09/2017 ISSUED BY THE PETITIONER. EXHIBIT P10(B)OF THE BANK REALIZATION CERTIFICATE NO.KKBK0000642000393468 DATED 24/11/2017 PERTAINING TO SHIPPING BILL NO.8524344. EXHIBIT P11OF THE SHIPPING BILL NO.8724492 DATED 18/09/2017. EXHIBIT P11(A)OF THE INVOICE NO.014 DATED 15/09/2017 ISSUED BY THE PETITIONER. EXHIBIT P11(B)OF THE BANK REALIZATION CERTIFICATE NO.KKBK0000642000370337 DATED 25/10/2017 PERTAINING TO SHIPPING BILL NO.8724492. EXHIBIT P12OF THE LETTER DATED 26/03/2018. EXHIBIT P13OF THE FORM GSTR-3B FILED FOR THE MONTH OF JULY 2017. EXHIBIT P14OF THE FORM GSTR-DB FILED FOR THE MONTH OF AUGUST 2017. EXHIBIT P15OF THE FORM GSTR-3B FILED FOR THE MONTH OF SEPTEMBER 2017. WP(C).No.18089 OF 2020(I) 7 EXHIBIT P16OF THE BANK STATEMENT OF THE PETITIONER ON WHICH DRAW BACK AMOUNT IS CREDITED. EXHIBIT P17OF THE E-MAIL DATED 28/03/2018. EXHIBIT P18OF THE E-MAIL DATED 01/02/2019. EXHIBIT P18(A)OF THE E-MAIL RESPONSE RECEIVED DATED 06/02/2019. EXHIBIT P19OF THE E-MAIL DATED 15/02/2019. EXHIBIT P20OF THE E-MAIL DATED 19/02/2019. EXHIBIT P21OF THE E-MAIL DATED 23/02/2019. EXHIBIT P21(A)OF THE E-MAIL RESPONSE RECEIVED DATED 23/02/2019. EXHIBIT P22OF THE E-MAIL DATED 30/04/2019. EXHIBIT P22(A)OF THE E-MAIL RESPONSE RECEIVED DATED 01/05/2019. EXHIBIT P23OF THE E-MAIL DATED 02/05/2019. EXHIBIT P24OF THE E-MAIL DATED 07/05/2019. EXHIBIT P25OF THE E-MAIL DATED 09/05/2019. EXHIBIT P26OF THE E-MAIL DATED 13/05/2019. EXHIBIT P26(A)OF THE E-MAIL RESPONSE RECEIVED DATED 13/05/2019. EXHIBIT P27OF THE E-MAIL DATED 13/05/2019. EXHIBIT P28OF THE E-MAIL DATED 21/05/2019. EXHIBIT P28(A)OF THE E-MAIL RESPONSE RECEIVED DATED 23/05/2019. EXHIBIT P29OF THE LETTER DATED 08/08/2019. EXHIBIT P30OF THE E-MAIL DATED 11/09/2019. EXHIBIT P31OF THE E-MAIL DATED 15/10/2019. WP(C).No.18089 OF 2020(I) 8 EXHIBIT P31(A)OF THE E-MAIL RESPONDENT RECEIVED DATED 15/10/2019. EXHIBIT P32OF THE GRIEVANCE RAISED VIDE REGISTRATION NUMBER CBOEC/3/2019/05695 DATED 21/10/2019. EXHIBIT P32(A)OF THE REMARKS RECEIVED DATED 05/12/2019. EXHIBIT P33OF THE E-MAIL DATED 13/12/2019. EXHIBIT P33(A)OF THE E-MAIL RESPONSE RECEIVED DATED 14/12/2019. EXHIBIT P34OF THE E-MAIL DATED 14/12/2019. EXHIBIT P34(A)OF THE E-MAIL RESPONSE RECEIVED DATED 14/12/2019. EXHIBIT P35OF THE LETTER DATED 16/12/2019. EXHIBIT P36OF THE E-MAIL DATED 01/01/2020. EXHIBIT P36(A)OF THE E-MAIL RESPONSE RECEIVED DATED 01/01/2020. EXHIBIT P37OF THE E-MAIL DATED 20/01/2020. EXHIBIT P37(A)OF THE E-MAIL RESPONSE RECEIVED DATED 21/01/2020. EXHIBIT P38OF THE E-MAIL DATED 21/01/2020. EXHIBIT P38(A)OF THE E-MAIL RESPONSE RECEIVED DATED 22/01/2020. EXHIBIT P39OF THE E-MAIL DATED 22/01/2020. EXHIBIT P39(A)OF THE E-MAIL RESPONSE RECEIVED DATED 22/01/2020. EXHIBIT P40OF THE E-MAIL DATED 26/02/2020.

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.