Case Law Details
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.
With these directives, the court disposed of the writ petitions.
The matter was argued by Ld. Counsel Bharat Raichandani
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
These three writ petitions have been taken up together for hearing and disposal as common questions of facts and law are involved in these petitions. The prayers in these writ petitions are also somewhat similar. Therefore, the prayer in W.P.(C) No.4790/2024 is extracted hereunder:
“A. issue a Writ of Certiorari or any other writ. order or direction under Article 226 of the Constitution of India quashing and setting aside the impugned deficiency memo dated 02.03.2023 (Exhibit “P6”) issued by Respondent No. 3;
B. issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, directing the Respondent No. 3 to act upon the letter dated 28.03.2023 (Exhibit “P7(a)”), the letter dated 07.07.2023 (Exhibit “P7(b)”) & the letter dated 17.10.2023 (Exhibit “P7(c)”) and rectify From GST APL-04 (summary order) uploaded on the portal;
C. issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, directing the Respondent No. 3 & 4, to grant the refund of Rs. 43,80,654/-, along with the interest from the day, the Respondent No. 3 partially allowed the appeal of the Petitioner, i.e. order dated 08.11.2022 (Exhibit “P3”);
D. issue a Writ of Mandamus or a writ in the nature of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India, directing the Respondent No. 3 & 4, to grant compensation on account of the illegal and inordinate delay in sanctioning the refund;
E. pass such other order/orders as may be deemed fit and proper in the facts and circumstances of the case.”
2. Ms Jasmin M M, learned Government Pleader, submits that after the petitioner succeeded before the appellate authority, the rectification orders were passed, and the same has been mentioned in paragraph 6 of the Statement filed on behalf of the respondents. In view of the rectification orders dated 14.02.2024, now the petitioner can move fresh applications for refund of the excess GST amount paid by the petitioner.
3. Learned Counsel for the petitioner submits that the petitioner will move the refund application within a period of two weeks in all three petitions.
4. If the petitioner moves the application for refund of the amount in view of the rectification orders passed in these three cases, the same shall be given due consideration in accordance with the law. The Assessing Authority will also take into consideration the judgment dated 15.01.2024 passed in W.P.(C) No.22348/2023 while processing the refund applications of the petitioner. The applications for refund, if filed within a period of two weeks, the same should be disposed of within four weeks from the date of filing of the application.
These writ petitions stand disposed of with the above directions.
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