The Kerala High Court dismissed a writ petition claiming refund of excess payment of tax.
The petitioner has approached the High Court in the present writ petition seeking a writ/direction in the nature of mandamus commanding the 2nd respondent to pass appropriate orders, in accordance with law, on request for refund of the excess payment of tax made by the petitioner.
The petitioner is engaged in execution of various works contracts and is a registered assessee under the provisions of the Central Goods and Services Tax Act/State Goods and Services Tax Act, 2017 ( ‘CGST/SGST Act’ ). It was said that the petitioner’s brother-in-law, Sri. Vibin V.C., also is engaged in execution of the works contracts and is also an assessee under the provisions of the CGST/SGST Act.
It was submitted that the brother-in-law of the petitioner did not discharge tax liability for the months of January and March, 2018, in the financial year 2017-18, for an amount of Rs.1,09,292/- and committed default till 26.10.2020.
The petitioner wrongly remitted tax dues as against his brother-in-law for the said period amounting to Rs.1,09,292/- on 26.10.2020. His brother-in-law also filed returns for the months of January and March, 2018 and paid the tax amounting to Rs.1,09,292/- on 26.10.2020. In view of the above, the petitioner moved an application before the assessing authority dated 11.12.2020 under Section 54 of the CGST Act claiming refund of the excess tax paid by him.
However, the application filed by the petitioner was rejected stating that it was not filed within the time limit prescribed under Section 54(1) of the CGST Act, i.e. two years from the relevant date as prescribed for the period. The counsel for the petitioner submitted that the petitioner moved another application, dated 9.3.2022 for the same.
A Single Bench of Justice Dinesh Kumar Singh observed that “I do not find any ground to entertain such a writ petition, which has been filed seeking for a direction to consider order dated 17.12.2020 afresh by filing an application as late as on 9.3.2022. The writ petition lacks merit and is hereby dismissed. Pending interlocutory application, if any, in the present writ petition stands dismissed.”
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