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AVT MC CORMIC INGREDIENTS PVT LTD. vs. DEPUTY COMMISSIONER & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
A. Kumar (sr.)
P.j. Anilkumar
G. Mini
Res. Counsel
Sreelal N. Warrier
P.g. Jayashankar

Petitioner / Applicant

AVT MC CORMIC INGREDIENTS PVT LTD.
Respondent DEPUTY COMMISSIONER & OTHERS
Court Kerala High Court
State

Kerala

Date Mar 21, 2025
Order No.

WP(C) NO. 33952 OF 2022

Citation

2025(3) TAXREPLY 13572
Original Order
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ORDER

JUDGMENT Petitioner challenges Exhibit-P4 order rejecting an application for refund of Input Tax Credit paid on export of goods and services. 2. Petitioner claims to be 100% export oriented unit engaged in the manufacture and export of spices, herbs and flavours. In the course of business, petitioner procures raw materials as well as finished goods for exports. Supply of goods and services for export are to be treated as ‘Zero rated supplies’. Petitioner at times follow the practice of submitting letters of undertaking without payment of integrated tax and claim refund of unutilised Input Tax Credit or pay the integrated tax and claim refund under the rebate method as provided under the Central Goods and Services Tax Rules, 2017 (for short, ‘the CGST Rules’). 3. For the period from April 2018 till May 2018, when attempts were made by the petitioner to file an application for refund in the electronic mode, an error was displayed, thereby preventing....

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GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

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