High Court of Kerala1 September 2026

Narayanan Manikantan & Co. v. State Tax Officer

For assessee

WP(C) NO. 5521 OF 2026

The ruling in brief

Where petitioner paid Kerala Flood Cess with GSTR-3B instead of Form KFC-A and later remitted cess correctly through KFC-A, relevant date for refund limitation is date of remittance in KFC-A, so refund claim filed within two years from that date was within limitation and rejection of refund as time-barred was not justified

Provisions considered

CGST S.54

Section 54 of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

Supreme Court21 Sept 2026

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Matrix Cellular (international) Services (P.) Ltd. v. Principal Commissioner, State Tax, Delhi

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Pramod Chandan Surin v. Shivam Iron & Steel Co. Ltd

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Narayanan Manikantan & Co. v. State Tax Officer

The ruling in brief

Provisions considered

Narayanan Manikantan & Co. v. State Tax Officer

The ruling in brief

Provisions considered

Read the full analysis

Matrix Cellular (international) Services (P.) Ltd. v. Principal Commissioner, State Tax, Delhi

Shruti Bansal v. Solitaire Pharmacia (P.) Ltd

Pramod Chandan Surin v. Shivam Iron & Steel Co. Ltd

Read the full analysis