Rejimon Padickapparambil Alex vs. Union Of INDIA
Held
The Court directed the 5th respondent (State Tax Officer) to pass appropriate orders on the petitioner's refund applications expeditiously. The disposal of the writ petition was contingent on the timely action by the respondent.
Facts
The petitioner, a registered dealer, claimed Input Tax Credit (ITC) for inter-state inward supplies in the financial year 2017-2018. As there were no outward supplies, the petitioner sought to set off the output tax liability against the IGST ITC and also filed applications for refund of IGST wrongly paid.
Key Issues
The primary issue was the pending consideration of the petitioner's refund applications for IGST wrongly paid and the set-off of ITC against output tax liability.
Sections Cited
CGST Act/SGST ACT, 2017
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 19TH DAY OF DECEMBER 2023 / 28TH AGRAHAYANA, 1945 WP(C) NO. 40005 OF 2023 PETITIONER: REJIMON PADICKAPPARAMBIL ALEX AGED 59 YEARS PROPRIETOR PADIKEN SILKS 583, KOOTHATTUKULAM ERNAKULAM, PIN - 686662 BY ADVS. R.JAIKRISHNA NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P. VIVEK BHAT D. GANESAN M. RESPONDENTS: 1 UNION OF INDIA THROUGH ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI G.P.O., PIN - 110001 2 STATE OF KERALA REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM G.P.O., THIRUVANANTHAPURAM, PIN - 695001 3 GOODS AND SERVICES TAX NETWORK EAST WING 4TH FLOOR, WORLD MARK - I AERO CITY, NEW DELHI REPRESENTED BY ITS - CHAIRMAN, PIN - 110037 4 COMMISSIONER OFFICE OF THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT TAX TOWER, KARAMANA P.O THIRUVANANTHAPURAM, PIN - 673006
WP(C)No.40005/2023 ..2.. 5 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER TAX PAYER SERVICE CIRCLE, MINI CIVIL STATION, 2ND FLOOR, MUVATTUPPUZHA, MUDAVOOR P.O ERNAKULAM, PIN - 686669 RESHMITA RAMACHANDRAN-G
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