Case LawWP(C) No. 22348 of 2023
Flooratex Rubber & Plastics (P) Ltd. Vs Joint Commissioner (General)
- Court:
- High Court
- Bench:
- Kerala
- Date:
- January 14, 2024
- Type:
- Writ Petition
- Members:
- DINESH KUMAR SINGH
Subject
Taxpayer entitled to interest u/s 56 in case of delayed refund
InterestRefund
Summary
The case law involves a petitioner filing a writ petition to quash an order rejecting their application for a refund claimed by way of CGST and IGST. The rejection was based on the petitioner having availed a higher rate of duty drawback during a spe…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Heard Sri.Harisankar V.Menon, learned counsel for the petitioner and Ms. Reshmita Ramachandran, learned Government Pleader, for the respondents. 2. The petitioner has filed the present writ petition seeking to quash Ext.P5 order dated 10.1.2023 issued by the 2 nd respondent, whereby the petitioner’s application in Form RFD01A dated 1…