Akay Flavours And Aromatics PVT. LTD. vs. Central Board Of Indirect Taxes And Customs
Original PDF →DATED 20-01-2020 IN I.A. NO. 02/2019 R1-6 BY SRI.THOMAS MATHEW NELLIMOOTTIL, SC, CENTRAL BOARD OF EXCISE & CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.29537 OF 2019(N) 3 ALEXANDER THOMAS, J. ----------------------------------------- W.P.(C.) No. 29537 of 2020 ----------------------------------------- Dated this the 20th day of January, 2020 JUDGMENT The prayers in the above W.P.(C.) are as follows : (a) issue a writ of mandamus or any other appropriate writ order or direction, directing the respondents to include the corrected details of Exhibits P6 to P9 through Exhibits P11 and P12 in the EDI system to enable the petitioner to get its refund; (b) issue a writ of mandamus or any other appropriate writ order or direction directing the respondents to refund the IGST paid with interest from the date of Exhibts P6 to P10 shipping bills forthwith; (c) Issue any other appropriate writ order or direction as this Hon'ble Court deem fit and necessary in the facts and circumstances of the case ; and (d) award costs of these proceedings to the petitioner.”
Heard Sri.John Varghese, learned counsel appearing for the petitioner and Sri.Thomas Mathew Nellimoottil, learned Central Government Counsel appearing for the respondents including the additional respondent No.7. 3. Sri.Thomas Mathew Nellimoottil, learned Central Government Counsel appearing for respondents would now submit on the basis of instructions that the Addl.7th respondent (The Asst. Commissioner o/o the Assistant Commissioner of Central Tax & Central Excise, Perumbavoor Division, Thottumkal Road, Perumbavoor - 683542) has now furnished written instructions in his letter No.C.No.VIII/48/218/2019 CCO-V dated
WP(C).No.29537 OF 2019(N) 4 dated 08.01.2020 wherein it has been interalia stated that vide the said office letter dated 20.12.2019 Directorate General of Systems and Data Management vide their letter F.No.IV(35)/02/2018 Systems Pt.V. dated 06.01.2020 has clarified that since the party (the petitioner herein) has later filed amendments in the GST returns with IGST amounts, the refunds can be processed through an officer interface option, which is already availed in ICES and that the reference has also been made to the board’s circular to the Central Board of Indirect Taxes and Customs, Circular No.08/2018-Customs dated 23.03.2018 and subsequent ICES Advisory No.22/2018 dated 24.05.2018 could be referred for further details on the procedures.
Further, it is stated therein that necessary action to sanction IGFT refunds in the instant case could be undertaken by the officers concerned through the office interface as detailed in the procedures provided by the Directorate General of Systems and Data Management. The abovesaid letter reads as follows : “Kind attention is invited to this office letter of even number dated 20.12.2019 addressed to Directorate General of Systems and Data Management, New Delhi on the subject matter (copy enclosed).
In response to this office letter dated 20.12.2019, the Directorate General of Systems and Data Management, New Delhi vide their letter F No.IV(35)/02/2018 Systems Pt V dated 06.01.2020 clarified that, since the party has later filed amendments in the GST Returns with IGST amounts, the refunds can be processed through an officer interface option which is already
WP(C).No.29537 OF 2019(N) 5 available in ICES. In this regard kind attention is invited to Board's Circular No.08/2018 Customs dated 23.03.2018 and subsequent ICES Advisory No.22/2018 dated 24.05.2018 may be referred to for further details on the procedures.
In view of the above, necessary action to sanction IGST refunds in the instant case could be undertaken by the concerned officers through the office interface as detailed in the enclosures provided by the Directorate General of Systems & Data Management.
This is for information and further necessary action at your end, so that the facts can be presented before the Hon'ble High Court of Kerala on the next date of hearing (13.01.2020). This is issued with the approval of Principal Chief Commissioner.”
Accordingly, it is ordered the competent authority among the respondents 2 to 5 will take necessary steps to process the claim of the petitioner for refund in the light of Ext.P21 and after following the procedure mentioned in the abovesaid letter dated 08.01.2020 and should take necessary consequential steps for honoring the claim of the petitioner for refund, after affording reasonable opportunity of being heard to the petitioner, without much delay, within a period of 4 weeks from the date of production of certified copy of this judgment.
The counsel for the petitioner would submits that there is serious delay in effecting the refunds and that the petitioner is entitled for interest. After the abovesaid finalization as aforedirected, it will be open to the petitioner to submit representation before the competent authority among the respondents in the matter of his claim for interest if any and
WP(C).No.29537 OF 2019(N) 6 such claim should also be later considered and decided by competent respondent official concerned within 4 weeks thereafter. With these observations and directions, the above W.P.(C.) will stand finally disposed of. ALEXANDER THOMAS, JUDGE SKS
WP(C).No.29537 OF 2019(N) 7 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE INVOICE NO.CE 17-18/404 DATED 26.03.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P2OF THE INVOICE NO.PE 17-18/190 DATED 27.03.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P3OF THE INVOICE NO.PE 17-18/191 DATED 27.03.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P4OF THE INVOICE NO.PE 17-18/192 DATED 29.03.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P5OF THE INVOICE NO.7318300088 DATED 17.09.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P6OF THE SHIPPING BILL NO.3895844 DATED 31.03.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P7OF THE SHIPPING BILL NO.3901285 DATED 31.03.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P8OF THE SHIPPING BILL NO.3896552 DATED 31.03.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P9OF THE SHIPPING BILL NO.3896004 DATED 31.03.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P10OF THE SHIPPING BILL NO.7630551 DATED 17.09.2018 SUBMITTED BY THE PETITIONER. EXHIBIT P11OF THE GSTR-3B RETURN SUBMITTED BY THE PETITIONER FOR THE MONTH OF MAY, 2018-19. EXHIBIT P12OF THE GSTR-3B RETURN SUBMITTED
WP(C).No.29537 OF 2019(N) 8 BY THE PETITIONER FOR THE MONTH OF JULY, 2018-2019. EXHIBIT P13OF THE GSTR-3B RETURN SUBMITTED BY THE PETITIONER FOR THE MONTH OF SEPTEMBER, 2018-2019. EXHIBIT P14OF THE CIRCULAR NO.40/2018- CUSTOMS DATED 24.10.2018 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS. EXHIBIT P15OF THE LETTER DATED 07.03.2019 ISSUED BY THE WEB PORTAL OF CUSTOMS TO THE PETITIONER. EXHIBIT P16OF THE LETTER DATED 30.04.2019 ISSUED BY THE PETITIONER TO THE WEB PORTAL OF CUSTOMS. EXHIBIT P17OF THE REPRESENTATION DATED 29.07.2019 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P18OF THE REPRESENTATION DATED 29.07.2019 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXHIBIT P19OF THE GSTR-3B RETURN SUBMITTED BY THE PETITIONER DURING THE MONTH OF FEBRUARY, 2017-18 EXHIBIT P20OF THE BANK STATEMENT OF THE PETITIONER DATED 10/05/2018. EXHIBIT P21OF THE CIRCULAR NO.125/44/2019- GST DATED 18/11/2019. EXHIBIT P22OF THE CIRCULAR NO.17/17/2017-GST DATED 15/11/2017.
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.