Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GREEN NATURAL EXTRACTS PVT. LTD. vs. THE ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE AND OTHERS
(Kerala High Court)

Hon'ble Judges:

DAMA SESHADRI NAIDU
Pet. Counsel
E.p.govindan
G.deepa
Julia Priya Reshmy
Res. Counsel
M.rajendra Kumar
P.r.sreejithscgoods
Thomas Mathew Nellimoottil

Petitioner / Applicant

GREEN NATURAL EXTRACTS PVT. LTD.
Respondent THE ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE AND OTHERS
Court Kerala High Court
State

Kerala

Date Sep 25, 2018
Order No.

WP(C).No. 22615 of 2018

Citation

2018(9) TAXREPLY 2854
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
  AA   |   Print

ORDER

The petitioner is a company and registered dealer under the Goods and Service Tax Act. It ventilates its grievance that the 1st respondent Assistant Commissioner is not refunding ₹ 1,62,72,000/- being the IGST it paid. As the petitioner's supply of turmeric extract powder amounts to deemed export during January to March 2018, the petitioner claimed refund of the tax. For this purpose, it filed Exts.P7, P8 and P9 applications. But though the procedure mandates that the demand for refund should be through an application uploaded electronically. The petitioner could not follow that procedure because of the unavailability of the online facility. Only in that context, as the petitioner submitted the applications physically. As those applications have not been processed in terms of Ext.P14 circular, the petitioner has filed this writ petition. 2. The Standing Counsel for the 3rd respondent has drawn my attention to the counter affidavit the respondents filed and submitted that E....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
2
May
S
M
T
W
T
F
S
10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

☑ Monthly | GSTR-1

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

13 May

☑ Monthly | GSTR-5

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

☑ Monthly | GSTR-6

GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

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

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

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