GST Refund: Kerala HC directs GSTN to pass rectification order

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 in...