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Case Name : Flooratex Rubber & Plastics (P) Ltd. Vs Joint Commissioner (General) (Kerala High Court)
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Flooratex Rubber & Plastics (P) Ltd. Vs Joint Commissioner (General) (Kerala High Court) Introduction: In a recent judgment, the Kerala High Court directed interest on delayed GST refund to Flooratex Rubber & Plastics (P) Ltd., rejecting portions related to CGST and IGST. The court’s decision on this matter and its legal implications are explored in this article. Detailed Analysis: Flooratex Rubber & Plastics (P) Ltd. had filed a writ petition challenging the rejection of its GST refund application (Form RFD01A) in 2023. The rejection was based on the contention that the peti...
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