Kerala High Court
Eicl Limited vs Union Of India on 28 June, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 14641 OF 2020
PETITIONER:
EICL LIMITED,
T. C. 79/4, VELI, THIRUVANANTHAPURAM, KERALA-695021,
REPRESENTED BY ITS COMPANY SECRETARY.
BY ADVS.
SRI. PRABHAKARAN P. M.
SRI. NAVAZ P. C.
SRI. KARTHIK S. NAIR
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY REVENUE SECRETARY,
MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001.
2 STATE OF KERALA,
REPRESENTED BY SECRETARY, COMMERCIAL TAX DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM-695001.
3 DEPUTY COMMISSIONER,
CENTRAL GST AND CENTRAL EXCISE, P. B. NO.13,
I. C. E. BHAVAN, PRESS CLUB ROAD,
THIRUVANANTHAPURAM-695001.
4 GOODS AND SERVICE TAX COUNCIL,
OFFICE OF THE GST COUNCIL, SECRETARIAT, 5TH FLOOR,
TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD,
CONNAUGHT PLACE, NEW DELHI-110001.
5 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
NORTH BLOCK, NEW DELHI-110001.
BY ADV.
SRI. B. PRAMOD - CGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.14641 OF 2020
2
DINESH KUMAR SINGH, J.
--------------------------
W.P.(C) No. 14641 of 2020
-------------------------
Dated this the 28th day of June, 2024
JUDGMENT
1. The learned Counsel for the petitioner submits that the writ petition has been rendered infructuous.
2. In view of the aforesaid submission of the learned Counsel for the petitioner, the writ petition is dismissed as infructuous.
Interim Order, if any, stands vacated.
Sd/-
DINESH KUMAR SINGH JUDGE Svn WP(C) NO.14641 OF 2020 3 APPENDIX OF WP(C) 14641/2020 PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE NUMBERED 32AAACE5011CIZM.
EXHIBIT P2 TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD JULY 2017.
EXHIBIT P2(A) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD AUGUST 2017.
EXHIBIT P2(B) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD SEPTEMBER 2017.
EXHIBIT P2(C) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD OCTOBER 2017.
EXHIBIT P2(D) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD NOVEMBER 2017.
EXHIBIT P2(E) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD DECEMBER 2017.
EXHIBIT P2(F) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01.
EXHIBIT P2(G) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD FEBRUARY 2018.
EXHIBIT P2(H) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD MARCH 2018.
EXHIBIT P2(I) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD APRIL 2018. WP(C) NO.14641 OF 2020 4 EXHIBIT P2(J) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD MAY 2018.
EXHIBIT P2(K) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD JUNE 2018.
EXHIBIT P2(L) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD JULY 2018.
EXHIBIT P2(M) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD AUGUST 2018.
EXHIBIT P2(N) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD SEPTEMBER 2018.
EXHIBIT P2(O) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD OCTOBER 2018.
EXHIBIT P2(P) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD NOVEMBER 2018.
EXHIBIT P2(Q) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD DECEMBER 2018.
EXHIBIT P2(R) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD JANUARY 2019.
EXHIBIT P2(S) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD FEBRUARY 2019.
EXHIBIT P2(T) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD MARCH 2019.
EXHIBIT P2(U) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD APRIL 2019. WP(C) NO.14641 OF 2020 5 EXHIBIT P2(V) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD MAY 2019.
EXHIBIT P2(W) TRUE COPY OF THE REFUND APPLICATION FURNISHED BY THE PETITIONER IN FORM GST RFD-01 FOR THE PERIOD JUNE 2019.
EXHIBIT P3 TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD JULY 2017.
EXHIBIT P3(A) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD AUGUST 2017.
EXHIBIT P3(B) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD SEPTEMBER 2017.
EXHIBIT P3(C) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD OCTOBER 2017.
EXHIBIT P3(D) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD NOVEMBER 2017.
EXHIBIT P3(E) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD DECEMBER 2017.
EXHIBIT P3(F) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD JANUARY 2018.
EXHIBIT P3(G) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD FEBRUARY 2018.
EXHIBIT P3(H) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD MARCH 2018.
EXHIBIT P3(I) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD APRIL 2018.
WP(C) NO.14641 OF 2020 6 EXHIBIT P3(J) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD MAY 2018.
EXHIBIT P3(K) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD JULY 2018.
EXHIBIT P3(L) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD AUGUST 2018.
EXHIBIT P3(M) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD SEPTEMBER 2018.
EXHIBIT P3(N) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD OCTOBER 2018.
EXHIBIT P3(O) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD NOVEMBER 2018.
EXHIBIT P3(P) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD DECEMBER 2018.
EXHIBIT P3(Q) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD JANUARY 2019.
EXHIBIT P3(R) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD FEBRUARY 2019.
EXHIBIT P3(S) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD MARCH 2019.
EXHIBIT P3(T) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD APRIL 2019.
EXHIBIT P3(U) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD MAY 2019.
WP(C) NO.14641 OF 2020 7 EXHIBIT P3(V) TRUE COPY OF THE REFUND ORDER IN FORM GST RFD-06 PASSED FOR THE PERIOD JUNE 2019.
EXHIBIT P4 TRUE COPY OF SCN NO.21/2019 DATED 30.5.2019.
EXHIBIT P4(A) TRUE COPY OF SCN NO.22/2019 DATED 30.5.2019.
EXHIBIT P4(B) TRUE COPY OF SCN NO.05/2019 DATED 28.3.2019.
EXHIBIT P5 TRUE COPY OF ORDER NO.02/DRC-07/2019 DATED 21.10.2019.
EXHIBIT P6 TRUE COPY OF ORDER NO.03/DRC-07/2019 DATED 28.10.2019.
EXHIBIT P7 TRUE COPY OF ORDER NO.01/DRC-07/2019 DATED 17.5.2019.
EXHIBIT P8 TRUE COPY OF RELEVANT PAGES OF THE 'AGENDA FOR 27TH GST COUNCIL MEETING ON 04 MAY 2018'.
EXHIBIT P9 TRUE COPY OF RELEVANT PAGES OF THE MINUTES OF 27TH GST COUNCIL MEETING HELD ON 04TH MAY 2018.
EXHIBIT P10 TRUE COPY OF RELEVANT PAGES OF AGENDA FOR 28TH GST COUNCIL MEETING ON 21ST JULY 2018.
EXHIBIT P11 TRUE COPY OF RELEVANT PAGES OF MINUTES OF 28TH GST COUNCIL MEETING HELD ON 21ST JULY 2018.