The petitioner is a works contractor. Refund claims were filed. Refund orders were passed against the petitioner. Appeals were filed before appellate authority. The appellate authority allowed the appeals (partly in some cases). However, form APL-04 was either not uploaded online or incorrect form was uploaded. Due to which, the original authority did not sanction refund to the petitioner. The petitioner moved rectification application before the appellant authority, however, to no avail. Hence, petitions came to be filed.
The Hon’ble High Court of Kerala allows the petitions. It directed the GSTN to filed affidavit in reply explaining the errors on the portal. In reply, statement was filed by the Respondent stating that the rectification orders have been passed and correct APL-04 forms have been uploaded. Pursuant to which, the petitioner can file for refund. The Hon’ble Court directs the respondents to consider the claim for refund along with interest in light of order dated 15.01.2024 passed in WP No. 22348/2023 and pass orders in 4 weeks.
KEC International Limited v. Union of India & Ors – WP(C) No. 4790 of 2024 [Kerala HC]
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