Review petition disposed of. Court directed that refund claims be allowed electronically after payment and physical refund granted within three months.
Refund to be claimed electronically after payment; physical refund to be granted within three months.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE V.CHITAMBARESH
THURSDAY, THE 5TH DAY OF DECEMBER 2013/14TH AGRAHAYANA, 1935
RP.No. 936 of 2013 () IN WP(C).22101/2013
AGAINST THE JUDGMENT IN WP(C) 22101/2013 of HIGH COURT OF KERALA DATED 26-09-2013
REVIEW PETITIONER(S)/PETITIONER IN THE RP & PETITIONER IN THE WP[C]:
M/S. LG ELECTRONICS INDIA (P) LTD. N.H.BYEPASS, PADIVATTOM, EDAPPALLY KOCHI-24, REPRESENTED BY E.PRASANTH BRANCH ACCOUNTS-MANAGER.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON
RESPONDENT(S)/RESPONDENTS IN THE RP & RESPONDENTS IN THE WP[C]:
R BY GOVERNMENT PLEADER SRI.MANOJ.P.KUNJACHAN.
THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 05-12-2013, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
V.CHITAMBARESH, J.
R.P.No.936 of 2013 in W.P.(C) No.22101 of 2013
Dated this the 5th day of December, 2013
O R D E R
The Government Pleader on instructions submits that adjustment can be made only after the end of the financial year and that the same is not possible between the months of a financial year. It is also reported that every dealer is obliged to file the return electronically only as per Rule 24 D(2) of the Kerala Value Added Tax Rules.
The Review Petition is disposed of.
V.CHITAMBARESH, Judge.
nj.
M/s. LG Electronics India (P) Ltd.
Assst. Commissioner (Assessment) Special Circle-I, Ernakulam
Commissioner of Commercial Taxes
V. Chitambaresh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
