9911796707
TMI Blog2023 (11) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing reliefs: "(a) To issue a writ of mandamus or any other appropriate writ, direction or order commanding the Respondents to transfer the amount paid a GST Cess in their GSTR-3B filings towards Cess dues under the Kerala Flood Cess. (b) To allow the Petitioner to file Exhibit P-9 KFC-A form manually with the 1st Respondent. (c) To declare that the petitioner is not liable to pay interest on the Cess dues already paid as GST Cess. (d) To issue such other writ, order or direction which this Hon'ble Court deems fit and necessary in the circumstances of the case." 2. The petitioner is a registered dealer under the GST Act 2017. In June 2019, the Kerala Government imposed 'Kerala Flood Cess (KFC)' at the rate of 1% of the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess account. Therefore, the option available to the petitioner is to upload the monthly flood cess returns and file an appropriate application for refunding the cess amount remitted in the incorrect head through GSTR-3B returns. 2.3 Instead of acting on the suggestion as per the Ext.P5 notice, the petitioner has filed the present writ. This Court vide order dated 19.07.2022 has, as an interim measure, directed the 1st respondent to refund the amount of flood cess paid by the petitioner for the period from August 2019 to July 2021 under GSTR-3B on proper application. The petitioner should, immediately after the refund is effected, make payment of the said amount towards the Kerala Flood Cess in Form KFC-A. The question as to whether the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Ms Rasmitha Ramachandran learned Government Pleader, however, submits that the petitioner did not respond to the notice issued in March 2021 and he responded only to the notice issued to him on 02.06.2022 (Ext.P1). Had the petitioner responded to the earlier notice dated 19.03.2021, the petitioner could have avoided the payment of interest, at least from 19.03.2021 till the date of payment. She, therefore, submits that the petitioner cannot make use of his own wrong, first in depositing the KFC in the wrong account and then not responding to the notice and thereafter claiming the refund of the interest. He, therefore, submits that the writ petition and the applications filed by the petitioner are liable to be rejected. 5. I have consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
