Petitioner sought refund of excess tax paid under KVAT Act, 2003, citing delay. Court directed 1st respondent to pass orders on refund applications within one month after notice and disposed of the writ petition.
Direction to 1st respondent to pass orders on refund applications within one month after notice to the petitioner.
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 A.MUHAMED MUSTAQUE
FRIDAY ,THE 08TH DAY OF FEBRUARY 2019 / 19TH MAGHA, 1940
WP(C).No. 2710 of 2019
PETITIONER:
M/S MALABAR COLLECTIONS P. LTD., NEW BUS STAND KASARGOD, REPRESENTED BY ITS DIRECTOR, MR. K.K. RASHEED.
BY ADVS. SRI.K.P.ABDUL AZEES SHRI.AKHIL SURESH SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA
RESPONDENTS:
1 ASSISTANT COMMISSIONER,
STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KASARAGOD-671121.
2 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, KASARAGOD-671121.
3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAXES TOWER, THIRUVANANTHAPURAM-695001.
BY ADV. SMT.MM JASMINE -GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 2710 of 2019
2
JUDGMENT
Petitioner approached the 1st respondent claiming refund of
the excess amount paid towards tax under KVAT Act, 2003.
Petitioner has filed applications for refund. They approached this
Court on account of the delay in considering the applications and
passing orders. There shall be a direction to the 1st respondent to
pass orders on the applications within a period of one month
after notice to the petitioner.
The writ petition is disposed of accordingly.
Sd/-
A.MUHAMED MUSTAQUE
JUDGE
ska
WP(C).No. 2710 of 2019
3
APPENDIX
PETITIONER'S EXHIBITS:
| EXHIBIT P1 | THE TRUE COPY OF THE REVISED ORDER NO.32130528142/2006-07 DATED 12.3.2012 |
|---|---|
| EXHIBIT P2 | THE TRUE COPY OF THE REVISED ORDER NO.32130528142/2007-08 AND 2008-09 DATED 23.7.2012 |
| EXHIBIT P3 | THE TRUE COPY OF APPELLATE ORDER NO.VATA 467A/12 DATED 31.10.2012 |
| EXHIBIT P4 | THE TRUE COPY OF APPELLATE ORDER NO.VATA 854/12 AND 854A/12 DATED 13.2.2013 |
| EXHIBIT P5 | THE TRUE COPY OF ORDER IN T.A.(VAT) NO.287/2014 DATED 17.11.2015 FOR THE YEAR 2006-07 |
| EXHIBIT P6 | THE TRUE COPY OF ORDER IN T.A.(VAT)497/2014 DATED 12.11.2015 FOR THE YEAR 2007-08 |
| EXHIBIT P7 | THE TRUE COPY OF ORDER IN T.A.(VAT)498/2014 DATED 12.11.2015 FOR THE YEAR 2008-09 |
| EXHIBIT P8 | THE TRUE COPY OF REQUEST DATED 8.6.2013 |
| EXHIBIT P9 | THE TRUE COPY OF REQUEST DATED 16.12.2016 |
| EXHIBIT P10 | THE TRUE COPY OF REQUEST DATED 9.4.2018 |
| EXHIBIT P11 | THE TRUE COPY OF REQUEST DATED 8.11.2018 |
1 issue framed by the court
Whether the High Court can direct the respondents to pass orders on refund applications within a specified period due to delay.
1 provisions across 1 enactments
M/S Malabar Collections P. Ltd.
Assistant Commissioner, State Goods and Service Tax Department, Special Circle, Kasaragod
The Deputy Commissioner, State Goods and Service Tax Department, Kasaragod
The Commissioner, State Goods and Service Tax Department, Thiruvananthapuram
Secretary, Taxes Department, Government of Kerala
A.MUHAMMED MUSTAQUE
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court