Nilamel Exports vs. The Union Of INDIA
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY, THE 03RD DAY OF SEPTEMBER 2019 / 12TH BHADRA, 1941 WP(C).No.19250 OF 2019(E) PETITIONER: NILAMEL EXPORTS T.C..10/94, HOUSE OF NILAMELS, KILLIYAR GARDENS, PEROORKADA.P.O., THIRUVANANTHAPURAM-695005, REPRESENTED BY ITS PROPRIETOR MR.SURESH MATHEW NILAMEL BY ADVS. SRI.M.GOPIKRISHNAN NAMBIAR SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.KURYAN THOMAS SRI.PAULOSE C. ABRAHAM RESPONDENTS: 1 THE UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NORTH BLOCK, NEW DELHI-110001 2 THE ASSISTANT COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, THIRUVANANTHAPURAM NORTH DIVISION, THIRUVANANTHAPURAM-695001 3 GST COUNCIL 5TH FLOOR, TOWER-2, JEEVAN BHARATI BUILDING, JANPATH, CONNAUGHT PLACE, NEW DELHI, DELHI, DELHI 110001, REPRESENTED BY ITS SECRETARY 4 THE NODAL OFFICER, CENTRAL GST AND CENTRAL EXCISE, PRESS CLUB ROAD, THIRUVANANTHAPURAM-695001 *ADDL.R5 . THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN - 682 009. WP(C).No.19250 OF 2019(E) 2 *ADDL.R6 . THE DEPUTY COMMISSIONER OF CUSTOMS, REFUNDS AND DRAWBACK CUSTOMS HOUSE, COCHIN - 682 009 *ADDL. R5 AND R6 ARE SUO-MOTU IMPLEADED AS PER ORDER DATED 03/09/2019 IN WPC 19250/2019. R1 & R3 BY ADV. SHRI.P.VIJAYAKUMAR, ASG OF INDIA R2 BY SMT. M.M. JASMINE, GOVERNMENT PLEADER R5 & R6 BY SRI. AMAL DARSHAN HOLDING FOR SRI.SREELAL WARRIER, SR. STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03.09.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.19250 OF 2019(E) 3 JUDGMENT Heard Sri. M. Gopikrishnan Nambiar, the learned counsel for the petitioner, Sri. P. Vijayakumar, the learned Assistant Solicitor General of India, Smt. M.M. Jasmine, the learned Government Pleader and Sri Amal Darshan holding for Sri Sreelal N. Warrier, the learned Standing Counsel for the respondents.
The issue in this writ petition is covered by judgment dated 29th August, 2019 in W.P.(C) Nos.2981 & 2457 of 2019. 3. The operative portion of the said judgment reads thus: “a) The respondents are given liberty to adjust the amount already availed by the petitioner on account of higher rate of duty drawback and pay the balance of IGST payable to petitioner within six weeks from the date of receipt of a copy of this judgment. b) The respondents are directed to pay the balance amount i.e., IGST minus higher rate of duty
WP(C).No.19250 OF 2019(E) 4 drawback already availed by the petitioner within the time granted by this Court and avoid the additional burden of interest payment on IGST refund. The respondents, if commit default in payment of balance amount as directed by this judgment, the respondents will be obligated to pay interest @ 7% together with balance amount payable from the date on which a request for refund is made by the petitioner till the date of payment.” This writ petition is also disposed of on the same lines. S.V.BHATTI JUDGE DCS
WP(C).No.19250 OF 2019(E) 5 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 THE TRUE COPIES OF THE FORM GSTR-1 AND FORM GSTR 3B(DATED NIL), RELATING TO THE MONTHS OF JULY AND AUGUST, 2017, WHICH WERE TRANSMITTED ELECTRONICALLY. EXHIBIT P2 THEOF THE LETTER DATED 11.05.2019 SUBMITTED BY THE PETITIONER BEFORE THE GST COUNCIL, NEW DELHI EXHIBIT P3 THEOF THE REPRESENTATION DATED 13.04.2019 (WITHOUT ANNEXURES ) SUBMITTED BY THE PETITIONER BEFORE THE FIEO, KOCHI EXHIBIT P4 THEOF THE REPRESENTATION DATED 22.04.2019 SUBMITTED BY THE PETITIONER BEFORE THE FIEO, KOCHI. EXHIBIT P5 THEOF THE CIRCULAR NO.22/2017 CUSTOMS DATED 30.06.2017 ISSUED BY THE JOINT SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELI EXHIBIT P6 THEOF THE CIRCULAR NO.37/2018 CUSTOMS DATED 09.10.2018 ISSUED BY O (CUS-IV), GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI EXHIBIT P7 THEOF THE CIRCULAR NO.37/11/2018-GST DATED 15.03.2018 ISSUED BY THE COMMISSIONER (GST) GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELI
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.