KEC International Ltd Vs Union of India (Kerala High Court)
In a recent development, the Kerala High Court addressed three writ petitions, including one by KEC International Ltd against the Union of India. These petitions shared common factual and legal questions, leading to their consolidation.
The primary prayer in W.P.(C) No.4790/2024 included requests to:
A. Quash the deficiency memo dated 02.03.2023 issued by Respondent No. 3. B. Direct Respondent No. 3 to rectify GST APL-04 forms uploaded on the portal. C. Direct Respondent No. 3 & 4 to grant a refund of Rs. 43,80,654/- along with interest. D. Direct Respondent No. 3 & 4 to provide compensation for the delay in refund. E. Pass any other appropriate orders.
Ms. Jasmin M M, learned Government Pleader, informed the court that rectification orders were issued after the petitioner succeeded before the appellate authority. The Statement filed on behalf of the respondents mentioned the rectification orders dated 14.02.2024. Consequently, the petitioner can now submit fresh refund applications for the excess GST amount paid.
In response, the petitioner’s counsel assured the court of submitting the refund applications within two weeks for all three petitions.
The court directed that if the petitioner submits refund applications in light of the rectification orders within two weeks, they will be duly considered. Additionally, the Assessing Authority will consider the judgment dated 15.01.2024 passed in W.P.(C) No.22348/2023 while processing the refund applications. The applications, if filed within two weeks, should be disposed of within four weeks from the date of filing.
