Kerala High Court
M/S.Precot Meridian Limited vs The Chief Commissioner Of Customs on 1 November, 2019
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR
FRIDAY, THE 01ST DAY OF NOVEMBER 2019/10TH KARTHIKA, 1941
WP(C).No.27772 OF 2019(V)
PETITIONER:
M/S.PRECOT MERIDIAN LIMITED
737, GREEN FIELDS, PULIAKULAM ROAD,
COIMBATORE - 641 045
THROUGH SHRI A.P.UNNIKRISHNAN,
SENIOR MANAGER - ACCOUNTS & ADMINISTRATION
BY ADVS.AVINASH PODDAR
SRI.LIJU. M.P
RESPONDENTS:
1 THE CHIEF COMMISSIONER OF CUSTOMS
OFFICE OF THE COMMISSIONER OF CUSTOMS,
CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN,
KERALA 682 009
2 THE DEPUTY COMMISSIONER,
OFFICE OF THE CENTRAL TAXES AND CENTRAL EXCISE,
CENTRAL REVENUE BUILDING, METTUPALAYAM STREET,
PALAKKAD - 678 001
3 ASSISTANT COMMISSIONER OF CUSTOMS (REFUND/DBK)
CUSTOMS HOUSE, WILLINGDON ISLAND,
COCHIN, KERALA - 682 009
BY SRI.P.R.SREEJITH, SC
BY SRI.SREELAL WARRIER, CGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 01.11.2019, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
W.P.(C).No.27772/2019 : 2 :
JUDGMENT
The issue in this writ petition is squarely covered in favour of the petitioner by the judgment of this Court dated 29.8.2019 in W.P. (C).No.2981/2019. Accordingly, the directions issued in the said judgment shall govern the instant writ petition also. The writ petition is therefore allowed, following the judgment referred above.
Sd/-
A.K.JAYASANKARAN NAMBIAR JUDGE prp/1/11/19 W.P.(C).No.27772/2019 : 3 : APPENDIX PETITIONER'S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE.
EXHIBIT P2 TRUE COPY OF THE FORM GSTR-1 FOR THE MONTH OF SEPTEMBER AND OCTOBER 2017-2018 AND TRUE COPY OF FORM GSTR-3B FOR THE MONTH OF SEPTEMBER AND CTOBER 2017-2018.
EXHIBIT P3 TRUE COPY OF THE LETTER DATED 15-11-2017 SENT BY THE PETITIONER ALONG WITH DEMAND DRAFT.
EXHIBIT P4 TRUE COPY OF THE LETTER DATED 16-11-2017
SENT TO THE PETITIONER BY THE
SUPERINTENDENT OF CUSTOMS ALONG WITH
CHALLAN NO. 225 AND 226 FOR HAVING DEPOSITED THE DIFFERENCE OF DUTY DRAWBACK AMOUNT FOR 26 SHIPPING BILLS.
EXHIBIT P5 TRUE COPY OF THE LETTER DATED 30-03-2018 EXHIBIT P6 TRUE COPY OF THE LETTER DATED 03-04-2018 EXHIBIT P7 TRUE COPY OF THE LETTER DATED 05-04-2018 EXHIBIT P8 TRUE COPY OF THE LETTER DATED 20-09-2018 SENT BY THE PETITIONER TO MEMBER GST, CBIC.
RESPONDENTS EXHIBITS: NIL.
//TRUE COPY// P.S. TO JUDGE