Hll Life Care Ltd vs The Deputy Commissioner Of ...
2023 Latest Caselaw 1012 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
     TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944
                         WP(C) NO. 6184 OF 2021
PETITIONER:

          HLL LIFE CARE LTD.
          (A GOVERNMENT OF INDIA ENTERPRISE), PEROORKADA,
          THIRUVANANTHAPURAM, PIN - 695 005.
          REPRESENTED BY ITS GENERAL MANAGER (FINANCE),
          SRI.RAMESH P.

          BY ADVS.
          M.BALAGOPAL
          SRI.R.SREEJITH
          SMT.R.DEVIKA (ALAPPUZHA)



RESPONDENTS:

          THE DEPUTY COMMISSIONER OF CENTRAL GST AND CENTRAL
          EXCISE, THIRUVANANTHAPURAM NORTH DIVISION, PB NO.13,
          I.C.E BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM,
          PIN - 695 001.


OTHER PRESENT:

          ADV. SREELAL N WARRIER (SC)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P (C) No.6184/2021                         -2-

                                    JUDGMENT

This writ petition has been filed challenging the rejection of the applications made

by the petitioner for refund in terms of Section 54 of the CGST / SGST Acts, on the ground

that the applications for refund are barred by limitation.

2. When this matter is taken up for consideration today, it is not disputed before

me that the Government of Kerala has by notification as S.R.O.No.870 of 2022 dated 13-

09-2022 (hereinafter referred to as the 'notification dated 13.09.2022') excluded the

period from 01-03-2020 to 28-02-2022 for computation of the period of limitation for

filing refund applications under Sections 54 and 55 of the CGST / SGST Acts. It is

submitted that, a similar notification has also been issued by the Central Government as

notification No.13/2022-Central Tax dated 05.07.2022.

3. It is submitted by the learned counsel appearing for the petitioner that the

refund applications filed by the petitioner will therefore have to be decided afresh after

considering the period excluded for the purposes of considering the limitation for filing the

refund applications.

4. The learned Government Pleader appearing for the respondent, has no

objection in the matter being reconsidered in the light of the stipulations contained in the

notification dated 13-09-2022. Therefore, this writ petition will stand disposed of quashing

Exts.P8 and P8 (a) orders dated 03-11-2020 issued by the respondent and the refund

applications filed by the petitioner (Exts.P4 and P4 (a)) are restored to the file of the

respondent to be considered after taking note of the notification dated 13-09-2022

Sd/-

GOPINATH P.

JUDGE

AMG

APPENDIX OF WP(C) 6184/2021

PETITIONER EXHIBITS

EXHIBIT P1 TRUE COPY THE FORM-GST-RFD-01 FOR RS.1,89,95,444/-

FOR APRIL-AUGUST, 2018 FILED BY THE PETITIONER

EXHIBIT P1(a) TRUE COPY THE FORM-GST-RFD-01 FOR RS.15,15,792/- FOR APRIL-AUGUST, 2018 FILED BY THE PETITIONER

EXHIBIT P2 TRUE COPY OF THE ACKNOWLEDGMENT DATED 29.08.2020 ISSUED BY THE RESPONDENT ACKNOWLEDGING THE RECEIPT OF FORM-GST-RFD-01 FOR RS.1,89,95,444/-

EXHIBIT P2(a) TRUE COPY OF THE ACKNOWLEDGMENT DATED 29.08.2020 ISSUED BY THE RESPONDENT ACKNOWLEDGING THE RECEIPT OF FORM-GST-RFD-01 FOR RS.15,15,792/-

EXHIBIT P3 TRUE COPY DEFICIENCY MEMO DATED 11.09.2020 ISSUED BY THE RESPONDENT AGAINST FORM-GST-RFD-01 FOR RS.1,89,95,444/-

EXHIBIT P3(a) TRUE COPY DEFICIENCY MEMO DATED 11.09.2020 ISSUED BY THE RESPONDENT AGAINST FORM-GST-RFD-01 FOR RS.15,15,792/-

EXHIBIT P4 TRUE COPY THE RE-SUBMITTED REFUND APPLICATION IN FORM-GST-RFD-01 FOR RS.1,89,95,444/- BY THE PETITIONER.

EXHIBIT P4(a) TRUE COPY THE RE-SUBMITTED REFUND APPLICATION IN FORM-GST-RFD-01 FOR RS.15,15,792/- BY THE PETITIONER.

EXHIBIT P5 TRUE COPY ACKNOWLEGMENT DATED 29.09.2020 AGAINST RE-

SUBMITTED REFUND APPLICATION IN FORM-GT-RFD-01 FOR RS.1,89,95,444/-

EXHIBIT P5(a) TRUE COPY ACKNOWLEGMENT DATED 29.09.2020 AGAINST RE-

SUBMITTED REFUND APPLICATION IN FORM-GT-RFD-01 FOR RS.15,15792/-

EXHIBIT P6 TRUE COPY THE SHOW CAUSE NOTICE DATED 06.10.2020 ISSUED BY THE RESPONDENT IN FORM-GST-RFD-08

EXHIBIT P6(a) TRUE COPY THE SHOW CAUSE NOTICE DATED 05.10.2020 ISSUED BY THE RESPONDENT IN FORM -GST-RFD-08

EXHIBIT P7 TRUE COPY THE PETITIONER'S REPLY LETTER DATED 21.10.2020 TO THE RESPONDENT.

EXHIBIT P8 TRUE COPY OF THE ORDER NO.ZR3211200026878 DATED 03.11.2020 ISSUED BY THE RESPONDENT.

EXHIBIT P8(a) TRUE COPY OF THE ORDER NO.ZY3211200026967 DATED 03.11.2020 ISSUED BY THE RESPONDENT