PUSHPAGIRI MEDICAL SOCIETY Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is a registered non-profit organization and runs a hospital and various medical education institutions in the State of Kerala. The petitioner is also a registered tax payer under the provisions of the 'Central Goods Services Tax Act 2017 and the Kerala Goods Services Tax Act of 2017. The issue involved in this writ petition pertains to the rejection of refund application submitted by the petitioner for the amounts mistakenly paid by the petitioner; i.e., instead of paying the Kerala Flood Cess, the amount was paid along with GSTR Form-1, due to a misconception.

(2.) The facts that led to the filing of this writ petition are as follows:- The State Government introduced Kerala Flood Cess as per the Finance Act 2019, which was notified with effect from June 2019. The said Cess was introduced to overcome the crisis caused due to the flood in the State of Kerala in the year 2018. Immediately after the introduction of the same, as there was some confusion in respect of the payment to be made towards Kerala Flood Cess pertaining to the months from August 2019 to July 2021, the petitioner remitted the same by filing GSTR Form 1, whereas the payments ought to have made through Form KFC- A. Since the payments were not effected in the correct account, proceedings were initiated against the petitioner, as evidenced by Ext.P7, wherein, it was informed that the petitioner failed to make the payment towards the Cess pertaining to the period referred to above. According to the petitioner, only upon receipt of the said notice, the petitioner came to be aware of the said mistake, and immediately thereupon, the petitioner made the payment on 10/3/2025 and the same is evidenced by Exts.P8 and P11 certificates issued by the State Tax Officer concerned on 28/7/2025.

(3.) Thereafter, Exts.P12 and P13 refund applications were submitted before the 2nd respondent seeking the refund of amount mistakenly paid vide GSTR Form-1. The said applications were rejected by the 2nd respondent as per Exts.P15 to P18, mainly highlighting that, the said applications were submitted beyond the period of two years and therefore, in the light of the statutory stipulations contained in Sec.77 of the CGST Act read with Sec.19 of IGST Act, 2017, it cannot be entertained. This writ petition is filed challenging Exts.P15 to P18.