Precot Meridian Limited vs The Chif Commissioner Of Customs
2021 Latest Caselaw 2907 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

          THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

    WEDNESDAY, THE 27TH DAY OF JANUARY 2021 / 7TH MAGHA, 1942

                       WP(C).No.27772 OF 2019(V)


PETITIONER/S:

                PRECOT MERIDIAN LIMITED
                737, GREEN FIELDS, PULIAKULAM ROAD, COIMBATORE 641
                045
                THROUGH SHRI A.P UNNIKRISHNAN, SENIOR MANAGER
                ACCOUNTS AND ADMINISTRATION

                BY ADVS.
                SRI.LIJU. M.P
                SRI.LIJU. M.P
                AVINASH PODDAR

RESPONDENT/S:

      1         THE CHIF COMMISSIONER OF CUSTOMS
                OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOM HOUSE,
                WILLINGDON ISLAND, COCHIN, KERALA 682 009

      2         THE DEPUTY COMMISSIONER,
                OFFICE OF THE CENTRAL TAXES AND CENTRAL EXCISE,
                CENTRAL REVENUE BUILDING, METTUPALAYAM STREET,
                PALAKKAD 678 001

      3         ASSISTANT COMMISSIONER OF CUSTOMS (REFUND/ DBK)
                CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN, KERALA 682
                009

                R1-3 BY SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE
                AND CUSTOMS

OTHER PRESENT:

                SRI. A. REVIKRISHNAN GP

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
27.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.27772 OF 2019(V)

                                   2


                                JUDGMENT

This writ petition is disposed in terms of the reviewed judgment in

W.P(C) Nos. 2981 of 2019 and 2457 of 2019.

Sd/-

A.K.JAYASANKARAN NAMBIAR JUDGE

SJ WP(C).No.27772 OF 2019(V)

APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE

EXHIBIT P2 TRUE COPY OF THE FORM GSTR-1 FOR THE MONTH OF SEPTEMBER AND OCTOBER 2017-2018 AND TRUE COPY OF FORM GSTR-3B FOR THE MONTH OF SEPTEMBER AND CTOBER 2017-2018

EXHIBIT P3 TRUE COPY OF THE LETTER DATED 15-11-2017 SENT BY THE PETITIONER ALONG WITH DEMAND DRAFT

EXHIBIT P4 TRUE COPY OF THE LETTER DATED 16-11-2017 SENT TO THE PETITIONER BY THE SUPERINTENDENT OF CUSTOMS ALONG WITH CHALLAN NO. 225 AND 226 FOR HAVING DEPOSITED THE DIFFERENCE OF DUTY DRAWBACK AMOUNT FOR 26 SHIPPING BILLS

EXHIBIT P5 TRUE COPY OF THE LETTER DATED 30-03-2018

EXHIBIT P6 TRUE COPY OF THE LETTER DATED 03-04-2018

EXHIBIT P7 TRUE COPY OF THE LETTER DATED 05-04-2018

EXHIBIT P8 TRUE COPY OF THE LETTER DATED 20-09-2018 SENT BY THE PETITIONER TO MEMBER GST, CBIC