Qrs Retail LTD vs. The Commissioner - Kerala High Court, 18 June 2019

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI TUE AY, THE 18TH DAY OF JUNE 2019 / 28TH JYAISHTA, 1941 WP(C).No.7817 of 2019 PETITIONER/S: QRS RETAIL LTD TC 25/2424, 2ND FLOOR, RAYMOND BUILDING, M.G. ROAD, THIRUVANANTHAPURAM-695 001, REPRESENTED BY ITS MANAGING DIRECTOR, S. GAUTHAMAN, AGED 68 YEARS, S/O. LATE D. SHENBHAGAMOORTHY, R/O. AN 324, ADARSH NAGAR, PATTOM P.O, THIRUVANANTHAPURAM-685 004 BY ADVS. SRI.P.A.AUGUSTIAN SMT.CIMY VARGHESE SMT.LINDA.M.J. SRI.M.A.BABY RESPONDENT/S: 1 THE COMMISSIONER CENTRAL GST COMMISSIONERATE, GST BHAVAN, PRESS CLUB ROAD, STATUE, THIRUVANANTHAPURAM, KERALA-695 001 2 THE SECRETARY UNION OF INDIA, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, ROOM NO. 46, NORTH BLOCK, NEW DELHI-110 001 3 THE CHAIRMAN, GOODS AND SERVICE TAX NETWORK (GSTN), 4TH FLOOR, WORLD MARK-1, AEROCITY, NEW DELHI-110 037 4 THE SECRETARY GOODS AND SERVICE TAX COUNCIL, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI 110 001

W.P.(C) No. 7817/2019 -2- 5 THE NODAL OFFICER FOR CENTRAL GOODS AND SERVICE TAX DEPARTMENT STATUE, THIRUVANANTHAPURAM-695 002 BY ADV. SRI.P.R.SREEJITH,SC,GOODS AND SERVICES TAX NETWORK THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 18.06.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No. 7817/2019 -3- J U D G M E N T The writ prayers read as under: “I. Issue a writ of mandamus or any other appropriate writ, direction or order, calling for records leading to Ext.P2. II. Issue a writ of mandamus or any other appropriate writ, direction or order directing the respondent to permit the petitioner to amend the tax return - Tran 1 form as prayed. III. Issue a writ of mandamus directing the respondent to permit the petitioner to claim eligible credit of Rs.4,58,71,210/- towards Central Tax. IV. Grant such other relieves that this Hon'ble Court may deem fit and proper in the facts and circumstances of the case.”

The respondents filed statement and have placed on record letters dated 28.03.2019 24.04.2019 and 08.5.2019 addressed by the Superintendent, Central GST and Central Excise Statute Range, to petitioner.

Mr.P.A. Augusine, keeping in view the communication addressed by the respondents to petitioner states that the petitioner is satisfied if the exercise now undertaken by the respondents is

W.P.(C) No. 7817/2019 -4- concluded within reasonable period. He further submits that the petitioner is prepared to submit the supporting documents as desired in the correspondence referred to above.

Sri P.R.Sreejith states that the respondents would complete the exercise within two months from the date of submission of all the documents by the petitioner.

The statements of learned counsel are placed on record and the writ petition is disposed of by this order: (a) The petitioner files reply together with all supporting documents in response to communication O.C.No.68/2019 dated 28.03.2019 received from the office of the Superintendent, Central GST and Central Excise, within one week from today. (b) The first respondent considers the reply together with the documents filed by the petitioner and takes such other or further steps as are either compelled or necessitated by the circumstances of the reply and thereafter the first respondent does everything needful and completes the entire exercise including

W.P.(C) No. 7817/2019 -5- the refund of amount to petitioner within two months from the date of receipt of such reply. Handover copy in three days. S.V.BHATTI JUDGE jjj APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE PETITIONER'S REGISTRATION CERTIFICATE UNDER THE KERALA VALUE ADDED TAX ACT 2003 AND SERVICE TAX. EXHIBIT P2OF THE LETTER DATED 25.01.19 WITH COPY OF THE ELECTRONICS CREDIT LEDGER SUBMITTED BY THE PETITIONER FOR THE PERIOD FROM 01.12.2017 TO 31.12.18 EXHIBIT P3OF THE JUDGMENT DATED 11.01.19 IN WRIT PETITION NO. 42348 OF 2018