Disposed

Malabar Kodungallur Sona Bazar P. Ltd., v. Assistant Commissioner of State Tax (Assessment)

Kerala HC8 Feb 2019WP(C)/2712/2019

Case brief

AI extract

What is this about?

Sona Bazar petitioned for refund under KVAT Act, 2003, citing delay by the Assistant Commissioner of State Tax. The Court directed the 1st respondent to pass orders on the applications within one month of notice to the petitioner before disposing of the writ petition.

What did the court decide?

Direction to the 1st respondent to pass orders on the refund applications within one month of notice to the petitioner.

Malabar Kodungallur Sona Bazar P. Ltd., Vs Assistant… — GST and Indirect Tax | Kerala HC (2019)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE

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FRIDAY ,THE 08TH DAY OF FEBRUARY 2019 / 19TH MAGHA, 1940

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WP(C).No. 2712 of 2019

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PETITIONER:

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M/S MALABAR KODUNGALLUR SONA BAZAR P. LTD., KODUNGALLUR, THRISSUR, REPRESENTED BY ITS DIRECTOR, MR.M.P. AHAMMED BASHEER.

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BY ADVS. SRI.K.P.ABDUL AZEES SHRI.AKHIL SURESH SMT.SHOBA ANNAMMA EAPEN SMT.T.ARCHANA

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RESPONDENTS:

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1 ASSISTANT COMMISSIONER OF STATE TAX (ASSESSMENT), STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, THRISSUR-680001.

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2 THE DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR-680001.

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3 THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAXES TOWER, THIRUVANANTHAPURAM-695001.

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4 SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM-695001.

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ADV BY

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SMT.MM JASMINE GP

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.02.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 2712 of 2019

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JUDGMENT

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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.

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 The writ petition is disposed of accordingly.

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Sd/-

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A.MUHAMED MUSTAQUE

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JUDGE

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ska

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WP(C).No. 2712 of 2019

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APPENDIX

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PETITIONER'S EXHIBITS:

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EXHIBIT P1 THE TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER FOR THE YEARS 2008-09, 2009-10 AND 2010-11 VIDE NO.32080248606/2010-11 DATED 14.9.2010

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EXHIBIT P2 THE TRUE COPY OF THE APPELLATE ORDER IN KVATA3354/2010, 3355/2010 AND 3356/2010 DATED 3.10.2013

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EXHIBIT P3 THE TRUE COPY OF THE REQUEST LETTER DATED 5.11.2014 EXHIBIT P4 THE TRUE COPY OF THE REQUEST LETTER DATED 7.1.2016 EXHIBIT P5 THE TRUE COPY OF THE REQUEST LETTER DATED 13.6.2016 EXHIBIT P6 THE TRUE COPY OF THE REQUEST LETTER DATED 12.11.2018

Malabar Kodungallur Sona Bazar P. Ltd., v. Assistant Commissioner of State Tax (Assessment)

Case brief

What is this about?

What did the court decide?

Malabar Kodungallur Sona Bazar P. Ltd., v. Assistant Commissioner of State Tax (Assessment)

Case brief

What is this about?

What did the court decide?

What the court decided

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