Metro Exports vs. Union Of INDIA
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 3RD DAY OF NOVEMBER 2023 / 12TH KARTHIKA, 1945 WP(C) NO. 35810 OF 2022 PETITIONER/S: ASHRAF MURINGAMPURAYIL, PROPRIETOR OF METRO EXPORTS, ROYAL TOWER, CHUNGAM, THAMARASSERY P.O KOZHIKODE PIN - 673573 BY ADV N.K.SANATH KUMAR RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF REVENUE, 128-A/NORTH BLOCK, NEW DELHI, PIN - 110001 2 ASSISTANT COMMISSIONER CENTRAL TAX & CENTRAL EXCISE, KOZHIKODE RURAL DIVISION, C.R.BUILDING, MANANCHIRA, KOZHIKODE, PIN - 673001 BY ADVS. ASG OF INDIA SMT.SINDHUMOL.T.P., CGC, SRI.SREELAL WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 35810 OF 2022 2 J U D G M E N T The present writ petition has been filed seeking the following reliefs: “A. To issue an appropriate Writ, Order or direction in the nature of Certiorari calling records and quashing the impugned Exhibit P5 order passed by the 2nd respondent and consequently directing 2nd respondent to process the Ext.P1 refund application of the Petitioner without any objection of limitation. B. To issue such other Order or directions as this Hon'ble Court may deem fit to grant in the circumstances of the case.”
The refund application of the petitioner for the period April 2019 to March 2020 has been rejected vide Ext.P5 order dated 21.3.2022 on the ground of limitation. Learned counsel for the petitioner submits that it was the period of Covid- 19 pandemic and the Hon'ble Supreme Court had extended the limitation for filing proceedings, appeals etc. and the Government itself had come up with notification dated 5.7.2022, Ext.P6, extending the period of limitation.
Ext.P6 notification issued on 5.7.2022 would disclose that the period from 1.3.2020 to
WP(C) NO. 35810 OF 2022 3 28.2.2022 would get excluded for computation of period of limitation under sub-Section (10) of Section 73 of the Central Goods and Services Tax Act, 2017 for issuance of order under sub-section (9) of Section 73 of the said Act, for recovery of erroneous refund; and also for filing refund application under Section 54 or Section 55 of the said Act.
Considering the aforesaid facts and notification, the impugned order, Ext.P5, is set aside. The matter is remanded back to the second respondent for reconsideration of the refund application of the petitioner, Ext.P1, afresh in the light of the notification, Ext.P6, dated 5.7.2022, as expeditiously as possible. The present writ petition is allowed as above. Pending interlocutory application, if any, in the writ petition stands dismissed. DINESH KUMAR SINGH
JUDGE jg
WP(C) NO. 35810 OF 2022 4 APPENDIX OF WP(C) 35810/2022 PETITIONER EXHIBITS Exhibit P1OF THE APPLICATION FOR REFUND DATED 31.1.2022 Exhibit P2OF THE REFUND APPLICATION RECEIPT DATED 31.1.2022 ISSUED BY THE 2ND RESPONDENT Exhibit P3OF THE SHOW CAUSE NOTICE ISSUED BY THE ASSISTANT COMMISSIONER Exhibit P4OF THE REPLY FILED BY THE PETITIONER DATED 28.2.2022 Exhibit P5OF THE ORDER DATED 21.3.2022 OF THE 2ND RESPONDENT REJECTING THE REFUND APPLICATION IN RESPECT OF RS. 4,94,654/- Exhibit P6OF THE NOTIFICATION NO.13/2022- CENTRAL TAX DATED 5.7.2022
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.