Case LawWP(C) NO. 19271 OF 2021
Dantara Jewellers Vs State Of Kerala
- Court:
- High Court
- Bench:
- Kerala
- Date:
- October 7, 2021
- Type:
- Writ Petition
- Members:
- BECHU KURIAN THOMAS
Subject
Technical glitches cannot come in the way of granting refunds
Refund
Summary
1. Learned Government Pleader, pursuant to instructions, submitted that the reason for rejection, as evident from Ext.P9, is that the amount of tax paid at the first instance was through a temporary account and that since the temporary account is no…
Judgement
Petitioner is challenging Ext.P9 order issued by the 3rd respondent. By virtue of Ext.P9, petitioner’s claim for refund of taxes paid under Central Goods and Services Tax as well as State Goods and Services Tax have been refused on the ground that there is no evidence to prove the payment of tax by the petitioner. 2. As per the order of demand of tax and penalty issued under section 129(3) o…