Kerala High Court
M/S. Orchid Scientific ... vs Commissioner on 1 March, 2023
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE T.R.RAVI
WEDNESDAY, THE 1ST DAY OF MARCH 2023 / 10TH PHALGUNA, 1944
WP(C) NO. 4907 OF 2023
PETITIONER:
M/S. ORCHID SCIENTIFIC EQUIPMENTS
GROUND FLOOR, 574, PUTHENPRARAMBIL ,
NAVAMANDIRAM, CHENNITHALA, THRIPPERUNTHURA,
ALAPPUZHA , PIN - 690 105
REPRESENTED BY ITS PROPRIETOR,
SHRI. JOHN PUTHENPARAMBIL JACOB,
BY ADVS.
A.KUMAR
P.J.ANILKUMAR
G.MINI(1748)
P.S.SREE PRASAD
JOB ABRAHAM
RESPONDENTS:
1 COMMISSIONER
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT,
KARAMANA (PO), TRIVANDRUM, PIN - 695 002
2 STATE TAX OFFICER-1
MAVELIKKARA, OFFICE OF THE STATE TAX OFFICER,
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT,
MINI SERVICE STATION, COURT ROAD,
MAVELIKARA, ALAPPUZHA, PIN - 690 101
3 STATE GRIEVANCE REDRESSAL COMMITTEE
REPRESENTED BY ITS CHAIRMAN,
SERVICE TAX DEPARTMENT,TAX TOWER,
KILLIPPALAM, KARAMANA (PO),TRIVANDRUM, PIN - 695 002
DR. THUSHARA JAMES, SR.GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
01.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4907 OF 2023
2
T.R.RAVI, J.
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WP (C) No.4907 of 2023
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Dated this the 01st day of March, 2023
JUDGMENT
Admit. Government Pleader takes notice for
respondents.
2. The petitioner has approached this Court seeking to
quash Exts.P7 and P8 orders issued by the 2nd respondent and
for a direction to respondents 1 and 2 to allow and facilitate
the petitioner to rectify GSTR -3B return filed by the
petitioner for the month of January 2020.
3. In Exts.P7 and P8, the authority has rejected the
refund application on the ground that it has been preferred
out of time. The petitioner relied on the notification
No.13/2022- Central Tax issued on 05.07.2022 whereby the
Government had modified the earlier circulars and directed
exclusion of the period from 01.03.2020 to 28.02.2022 for
computation of period of limitation for filing of refund
applications under Section 54 or 55 of the CGST Act. Since
WP(C) NO. 4907 OF 2023
the petitioner's application falls within the said period, the
orders of rejection cannot be justified. The petitioner also
relies on the judgment of this Court in WP(C) No.4765 of
2021 wherein this Court had taken into consideration the
circular dated 05.07.2022 and directed reconsideration of the
application taking note of the notification. I do not find any
reason to take a different view.
4. In the result, the writ petition is allowed. Exts.P7 and
P8 orders are quashed. The 2nd respondent is directed to
restore the refund applications on file and consider the same
taking into account the notification dated 05.07.2022 and
pass fresh orders in accordance with law. The 2 nd respondent
shall also take into account the request made by the
petitioner for rectifying GSTR - 3B return for the month of
January 2020.
Sd/-
T.R.RAVI
JUDGE
sn
WP(C) NO. 4907 OF 2023
APPENDIX OF WP(C) 4907/2023
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE EXPORT INVOICE DATED 21.01.2020
Exhibit P2 TRUE COPY OF THE BILL OF LADING DATED 30.01.2020
Exhibit P3 TRUE COPY OF THE FORM GSTR-1 DATED 07.02.2020
Exhibit P4 TRUE COPY OF THE RETURNS IN FORM GSTR 3B DATED
29.02.2020
Exhibit P5 TRUE COPY OF THE INTIMATION DATED 22.02.2022
Exhibit P6 TRUE COPY OF THE REQUEST FOR REFUND DATED
24.02.2022
Exhibit P7 TRUE COPY OF THE ORDER REJECTING REFUND IN FORM-
GST-RFD-06 DATED 09.01.2023
Exhibit P8 TRUE COPY OF THE ORDER DATED 09/03/2023 REJECTING
REFUND APPLICATION
Exhibit P9 TRUE COPY OF THE CIRCULAR OF CBEC DATED 12.03.2021
Exhibit P10 TRUE COPY OF THE JUDGMENT IN M/S. ORIENT TRADERS
VS. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES,
BANGALORE & ANR. IN W.P. NO.2911/2022 DATED
16.12.2022 (REPORTED IN 2023-VIL-46-KAR)
Exhibit P11 TRUE COPY OF THE APPLICATION FILED BEFORE THE STATE
GRIEVANCE REDRESSAL AUTHORITY DATED 21.09.2020
RESPONDENT'S EXHIBITS : NIL
//TRUE COPY// PA TO JUDGE
