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P.R. SUBHAGAN vs. THE UNION OF INDIA, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, AND OTHERS
(Kerala High Court)

Hon'ble Judges:

ALEXANDER THOMAS
Pet. Counsel
P.s.soman
T.radhamany
Prakash P.b
Res. Counsel
P.vijayakuma
Thomas Mathew Nellimoottil

Petitioner / Applicant

P.R. SUBHAGAN
Respondent THE UNION OF INDIA, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, AND OTHERS
Court Kerala High Court
State

Kerala

Date Jan 20, 2020
Order No.

WP(C).No.1418 OF 2020(B)

Citation

2020(1) TAXREPLY 1558
Original Order
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ORDER

The case set up in this writ petition (civil) are as follows: The petitioner would contend that he is a manufacturer of Polypropylene Matting and doing exports as well as domestic billing. The petitioner used to pay GST for the supplies made by them in accordance with law. Since the goods are exported out of India, the same are termed as 'Zero Rated Supply' in accordance with Section 16 of the IGST Act. According to the said provision, a registered person making 'Zero Rated Supply' has an option to claim refund in accordance with Section 16(3)(b) in a manner as to, he may supply goods or services or both, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with Section 54 of CGST Act, Exhibits-P3 series are the shipping bill, Commercial Invoice, Export Invoice, Export General Manifest and bill of lading. Immediately after the goods are exported, considering the shipping bills as application for refun....

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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)).