Home GST HC directs refund of GST wrongly paid in cash inspite of ITC availability [Read Order]

HC directs refund of GST wrongly paid in cash inspite of ITC availability [Read Order]

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HC directs refund of GST wrongly paid in cash inspite of ITC availability [Read Order]

HC directs refund of GST wrongly paid in money inspite of ITC availability [Read Order]

The Kerala Excessive Court docket within the matter of REJIMON PADICKAPPARAMBIL ALEX Vs. UNION OF INDIA has directed a refund of GST wrongly paid in money inspite of ITC availability.

The petitioner is working a proprietorship concern with the title and elegance, ‘Padiken Silks’. The petitioner is a registered seller underneath the provisions of the CGST Act/ SGST ACT, 2017 and the Guidelines thereunder. In line with the petitioner, within the monetary yr 2017-2018, the petitioner had acquired numerous inter-state inward provide of products, in addition to from intrastate inward provide. For the inter-state provides, the petitioner had claimed credit score of ITC underneath IGST for an quantity of Rs.26,44,557.54.

In line with the petitioner, as a result of there was no outbound provide, the entire CGST and IGST output tax legal responsibility needs to be written off in opposition to the ITC underneath IGST for Rs.26,44,557.54. The petitioner had additionally requested a return of the IGST that he had incorrectly paid.

These purposes in Ext.P15 to Ext.P23 are at present being thought of by the fifth respondent.

On condition that the purposes are pending earlier than the fifth respondent for consideration, this Writ Petition is dismissed with a course to the fifth respondent to challenge applicable orders on the petitioner’s refund purposes in Ext.P15 to Ext.P23 as quickly as potential in accordance with the regulation, ideally inside two months. This writ petition is dismissed with the aforementioned directive.

For Official Judgment Obtain PDF Given Beneath:

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