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JAFAR KARAKKUNNEL ARSHAL vs. DEPUTY COMMISSIONER & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.

Pet. Counsel

Tomson T.emmanuel

Res. Counsel

A.k.preetha

Petitioner / Applicant	JAFAR KARAKKUNNEL ARSHAL
Respondent	DEPUTY COMMISSIONER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Sep 6, 2024
Order No.	WP ( C ) NO. 24033 OF 2024
Citation	2024(9) TAXREPLY 11039
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ORDER
JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that Ext,P8 application filed by the petitioner for refund of certain amounts paid erroneously as tax has been rejected by Ext.P11 order on untenable grounds. 2. It is the case of the petitioner that in the month of January- 2024, the petitioner had issued two invoices for a total value of Rs.42,27,999.63 and the tax liability of Rs.3,80,519.96 as CGST and Rs.3,80,519.86 as SGST was declared in GSTR-I, the same was also reflected in GSTR 3B for the month of January 2024. It is the case of the petitioner that the petitioner received Rs.25,00,000/- (Rupees Twenty five lakhs only) as part-payment in respect of the aforesaid invoices and by mistake, the same was shown as advance payment in GSTR-I for February, 2024 also and an amount of Rs.1,90,677.97 as CGST and Rs.1,90,677.97 as SGST was again paid. In other words, it is the case of the petitioner that, in respect of amounts for which tax had already be....