2025(07)LCX0564

K L K A International

Versus

The State Tax Officer

W.P(MD)No. 18968 of 2025 decided on 14-07-2025

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 14.07.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN

W.P(MD)No.18968 of 2025
and
W.M.P(MD)No.14532 of 2025

M/s.K.L.K.A.International
Rep by its Proprietor
M.Mohamed Riyas,
No.29/4D, Kalaignar Salai,
Alangudi – 622301,
Pudukottai District.                             ... Petitioner

Vs.

The State Tax Officer,
Pudukkottai – III Assessment Circle,
Pudukkottai.                                     ...Respondent

Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for records pertaining to the impugned proceedings passed by the Respondent vide his order in ARN AA3308240774434 dated 11-11-2024 and quash the same as it is illegal, without Jurisdiction and in gross violations of the Principles of Natural Justice.

For Petitioner         : Mr.A.Satheesh Murugan

For Respondent     : Mr.R.Suresh Kumar

ORDER

This writ petition has been filed challenging the impugned order, dated 11.11.2024, whereby the petitioner's application for refund in Form RFD 01 ARN:AA330524093959N dated 22.08.2024 has been rejectedon the ground that the petitioner failed to submit a reply to the notice issued in Form RFD-08 ARN:ZD33092412064N, dated 19.09.2024.

2. The learned counsel for the petitioner submits that the petitioner has effected zero rated supply and therefore, the petitioner is entitled for refund under Section 54 of the respective Goods and Services Tax Enactments, 2017 read with Section 16(3) of the Integrated Goods and Services Tax Act, 2017.

3. Considering the submissions made by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents, I am of the view that the petitioner deserves a chance to explain the case afresh.

4. Since the refund of amount has been denied on account of the failure of the petitioner to file a reply to the notice in Form RFD-08 ARN:ZD33092412064N, dated 19.09.2024, the impugned order dated 11.11.2024 is set aside and the matter is remitted back to the respondent to pass fresh orders on merits and in accordance with law. The petitioner is directed to submit all relevant documents to substantiate that the petitioner is entitled for refund under Section 54 of the respective Goods and Services Tax Enactments, 2017 read with Section 16(3) of the Integrated Goods and Services Tax Act, 2017.

5. The writ petition stands disposed of. No costs. Consequently, the connected miscellaneous petition is closed.

14.07.2025

NCC : Yes / No
Index : Yes / No
Internet : Yes / No
sn

To

The State Tax Officer,
Pudukkottai – III Assessment Circle,
Pudukkottai.

C.SARAVANAN, J.

W.P(MD).No.18968 of 2025

14.07.2025