Hlllifecare Ltd. Vs Assistant Commissioner of Central GST & Central Excise
Date: September 10, 2023
Subject Matter
Petitioner to file GST Form DRC-03, an intimation for Voluntary Payment, to get the refund amount.
Summary
The case involves a petitioner who filed a writ petition seeking a refund of the Input Tax Credit. The refund application was initially rejected as being time-barred. The petitioner claims to have availed the Input Tax Credit based on certain process…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. These writ petitions have been filed under Article 226 of the Constitution of India seeking following prayers: a) To call for the records leading to Exhibit-P5 order and quash the same to the extent of rejecting the refund, by issuing a writ of certiorari. b) To issue a writ of mandamus or any other writ order or direction, directing responde…