2026 (9) TMI 1574

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....E ZIYAD RAHMAN A.A. For the Appellant : Advs. Smt. Binisha Baby, Shri. Aravind Sreekumar Smt. Saritha K.S., Shri.Aravind Rajagopalan Menon, Shri.Alex T. Thevarcad Shri. Anil D. Nair (SR.) For the Respondent : Advs. Shri. P.R. Sreejith, SC SMT. Anju Divakar, CGC and Shri. Lalu Mathews M.V., G.P. JUDGMENT This writ petition is submitted by the petitioner, a registered taxpayer under the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner paid the amount towards Kerala Flood Cess for the period from August, 2019 to May 2020 along with the return in Form GSTR 3B, whereas the requirement was to the effect the payment of the same, through Form KFC-A. Therefore, the petitioner was proceeded against for non-payment of the Kerala Flood Cess and upon the realizing the same, the petitioner remitted the amount on 27.06.2025 as evidenced....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....here, this Court came to a definite conclusion that, in respect of the application to be submitted seeking refund of the amount mistakenly paid along with Form GSTR 3B towards Kerala Flood Cess, the relevant date could be the date on which the petitioner had paid the amounts towards the Kerala Flood Cess in the correct account. Thus, it was clearly held by this Court in the aforesaid judgment that....