Case Law Details
Coimbatore Jewellers India Private Limited Vs Assistant State Tax Officer (Kerala High Court)
The case of Coimbatore Jewellers India Private Limited vs. Assistant State Tax Officer before the Kerala High Court revolves around a delayed writ petition seeking a refund of GST and penalty paid during the interception of jewellery consignment. Despite the petitioner’s claims, the court dismissed the petition, citing its belated filing.
Coimbatore Jewellers India Private Limited, a registered dealer under the CGST/SGST Act, had a consignment of jewellery intercepted due to a lack of relevant documents. The petitioner paid the demanded tax and penalty of Rs. 3,59,750/- and filed an appeal against the order rejecting it on the ground of delay. In 2024, the petitioner approached the Kerala High Court seeking a writ of certiorari to quash the order and relief in the form of mandamus or refund of tax and penalty.
The Kerala High Court dismissed the petition, stating that it lacked substance due to its belated filing. The court emphasized the importance of timely legal action and refused to entertain the petition. Any pending interlocutory application in the petition was also dismissed.
In conclusion, the Kerala High Court’s decision to dismiss the delayed writ petition highlights the significance of adhering to statutory timelines in legal proceedings. Coimbatore Jewellers India Private Limited’s attempt to seek relief for GST refund and penalty was rejected due to the untimely nature of the petition. This case serves as a reminder for parties involved in legal disputes to act promptly to avoid adverse outcomes.
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