Indo German Carbons Limited vs. The Union Of India, State Of Kerala And Others
(Kerala High Court, Kerala)
The prayer in the writ petition is for issuance of direction to the respondents to credit the refund amounts sanctioned in Exts.P7 to P11 in a time bound manner. The petitioner is a company involved in export of activated carbon. Petitioner filed refund application in Form RFD-01A under Section 54 of Central Goods and Services Taxes Act, 2017 (CGST Act) read with Section 54 of Kerala Goods & Service Tax Act (KGST Act) and Section 16 (3) of the Interstate Goods and Services Taxes Act, 2017 (IGST) Act to obtain the refund of input Tax Credit, the details of which has been as follows:
| Tax period | Amount of refund claimed | |||
| IGST | CGST | SGST | Grant total | |
| Sept. 2017 | 33,17,367 | 15,60,448 | 15,60,448 | 64,38,263 |
| Oct. 2017 | 16,06,118 | 5,67,599 | 5,67,599 | 27,41,316 |
| Oct. 2017 | Nil | 8,42,461 | 8,42,461 | 16,84,922 |
| Dec. 2017 | Nil | 5,65,216 | 5,65,216 | 11,30,432 |
| Jan 2018 | Nil | 7,78,222 | 7,78,222 | 15,56,444 |
| Grant total | 49,23,485 | 43,13,946 | 43,13,946 | 1,35,51,377 |
2. The said amounts were automatically debited from the Electronic Credit Ledger of the petitioner as evident from Ext.P6.
The applications filed by the petitioner were scrutinized by the 5th respondent, and information thereto sought was duly furnished by the petitioner. The amount of refund sanctioned for various periods is as follows:
| Tax period | Amount of refund claimed | |||
| IGST | CGST | SGST | Grant total | |
| Sept. 2017 | 33,17,367 | 13,63,865 | 13,63,865 | 60,45,097 |
| Oct. 2017 | 16,06,118 | 5,49,729 | 5,49,729 | 27,05,576 |
| Oct. 2017 | Nil | 8,10,208 | 8,10,208 | 16,20,416 |
| Dec. 2017 | Nil | 5,56,411 | 5,56,411 | 11,12,822 |
| Jan 2018 | Nil | 7,78,222 | 7,78,222 | 15,56,444 |
| Grant total | 49,23,485 | 40,58,435 | 43,58,435 | 1,30,40,355 |
3. Petitioner submits that though the IGST and CGST portion sanctioned vide the refund sanction order has already been paid to the petitioner, but the SGST portion amounting to ₹ 40,58,435/- has not been paid .
4. At this stage learned Government Pleader submitted that, the 5th respondent is the competent authority to sanction the amount and if a direction is issued, the authority would not be averse in taking a decision in accordance with law.
5. Having heard learned Counsel for the parties and without commenting on the merits of the matter, the writ petition is disposed of directing the 5th respondent to release the amount of 40,58,435/- in accordance with law, within a period of one month from the date of receipt of a copy of this judgment, after affording an opportunity of hearing to the petitioner, if need be. Petitioner is at liberty to seek the implementation of the order in case the above directions are not complied with.
