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ABDUL SALEEM. A.I vs. STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

AMIT RAWAL
Pet. Counsel
P.s.soman
Res. Counsel
Thushara James
Thomas Mathew Nellimootil

Petitioner / Applicant

ABDUL SALEEM. A.I
Respondent STATE TAX OFFICER
Court Kerala High Court
State

Kerala

Date Jun 23, 2020
Order No.

WP(C). No. 12288 of 2020(I)

Citation

2020(6) TAXREPLY 3349
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ORDER

Petitioner, instead of availing alternative remedy of appeal qua limiting the claim of refund has approached this Court under Article 226 of the constitution of India. It is settled law that in order to bring the case within the realm of judicial review, it is imperative for the petitioner to make out a case of gross illegality, irregularity and without jurisdiction or against the principles of natural justice. However, no such material has been placed on record to form opinion. 2. The facts in brief are the petitioner being an exporter of fresh fruits and vegetables registered under the GST Act, having issued registration No.GSTIN 32AHLPA4281D1ZU, Ext.P1. It is submitted that the supplies made from the premises of the petitioner in respect of fruits and vegetables are exempted item and used to file returns in time. Goods exported out of India, termed as 'Zero Rated Supply' in view of the provisions of Section 16 of the Integrated Goods and Service Tax Act, 2017 (IGST Ac....

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