Kerala High Court
For assessee
High Courts
Rulings of the High Court of Kerala, newest first.
5 rulings found
Kerala High Court
Where petitioner paid Kerala Flood Cess with GSTR-3B instead of Form KFC-A and later remitted cess correctly through KFC-A, relevant date for refund limitation is date of remittance in KFC-A, so refund claim filed within two years from that date was within limitation and rejection of refund as time-barred was not justified
Kerala High Court
Where petitioner paid Kerala Flood Cess with GSTR-3B by mistake and later correctly remitted it in KFC-A account, relevant date for refund limitation was date of correct remittance, so filing refund within two years from KFC-A payment made claim timely and rejection as time-barred was not sustainable
Kerala High Court
Where exporter claimed refund of unutilised SGST from transitional credit after migration from KVAT but failed to produce GST TRAN-1 or proof that credit was available in Electronic Credit Ledger as on 01.07.2017, refund was rightly rejected and writ remedy was not available since statutory appellate remedies were bypassed and writ was filed belatedly
Kerala High Court
Where assessee filed online refund application within limitation period and acknowledgment was given, treating later manual filing date as relevant for limitation under Rule 97A was arbitrary, and refund claim had to be considered with reference to acknowledged online application date, thus rejection of refund as time-barred was unsustainable
Kerala High Court
Where exporter of educational consultancy services filed refund applications for CGST and SGST paid under reverse charge, refund applications could not be rejected at scrutiny stage under Rule 90(2) for wrong portal category selection, non- applicable statements, or insistence on e-BRC/FIRC where Remittance Advice established remittance; limitation and document acceptability required merits adjudication, and deficiency memos were unsustainable