Back
HIGH COURT OF KERALA
AMIT RAWAL, J
CIAL DUTY FREE AND RETAIL SERVICES LTD (CDRSL) – Appellant
Versus
UNION OF INDIA – Respondent
JUDGMENT
[ WP(C).12274/2020, WP(C).6850/2018, WP(C).12278/2020, WP(C).12279/2020, WP(C).12280/2020, WP(C).12317/2020, WP(C).13237/2020 ]
Dated this the 22nd day of September, 2020 All the seven writ petitions are being disposed of with this common judgment as they arise out of the same cause of action.
2. In writ petitions bearing Nos.12278, 12279, 12280, 12274 & 12317 of 2020, challenge has been laid to orders whereby prayer for refund of the Input Tax Credit (hereinafter called as ‘ITC’) has been rejected for the period tabulated below, though earlier granted:-
| W.P. (C) No.12278 of 2020 | February, 2018 to April, 2018 |
| W.P.(C) No.12279 of 2020 | July, 2019 to December, 2019 |
| W.P.(C) No.12280 of 2020 | December, 2018 to June, 2019 |
| W.P. (C) No.12274 of 2020 | July, 2017 to January, 2018 |
| W.P.(C) No.12317 of 2020 | May, 2018 to November, 2018 |
3. In writ petition bearing W.P.(C) Nos.6850 of 2018 a declaration has been sought to the effect that the Central Goods and Service Tax Act, 2017, the Integrated Goods and Service Tax Act, 2017 and the Kerala State Goods and Service Tax Act, 2017 and the rules thereunder do not apply to the supply of goods and services effected by the petitioner in
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
