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SURABHI IMPORTS AND EXPORTS vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K. JAYASANKARAN NAMBIAR
EASWARAN S.
Pet. Counsel
Anil D. Nair
Aditya Unnikrishnan
Nivedita A. Kamath
Res. Counsel
Pg Jayashankar

Petitioner / Applicant

SURABHI IMPORTS AND EXPORTS

Respondent UNION OF INDIA & OTHERS
Court Kerala High Court
State

Kerala

Date Apr 10, 2025
Order No.

WA NO. 692 OF 2025

Citation

2025(4) TAXREPLY 12981
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ORDER

JUDGMENT EASWARAN S.,J. This intra court appeal is preferred by the appellant/writ petitioner against the judgment of the learned Single Judge in dismissing W.P.(C) No. 17111 of 2021. 2. The brief facts necessary for the disposal of the writ appeal are as follows: The appellant/writ petitioner is a registered dealer under the Goods and Services Tax Act (for short, GST Act). The appellant purchases packing materials to pack fruits and vegetables for export and takes the service from the clearing and forwarding agents for exporting the fruits and vegetables. The said act, according to the appellant, is exempted from the Goods and Servies Tax, whereas the container is taxable. Since it was mandatory for the assessee to prefer an application for a refund, the appellant is stated to have preferred the application for refund. When the appellant enquired about the non-acceptance of the online application for refund, it was found that the appellant had filed Form GSTR -1 for....

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