The High Court of Kerala directed the Assistant Commissioner to decide the petitioner's refund application regarding excess VAT paid within three weeks, disposing of the writ petition under Article 226.
Direction to the 1st respondent to decide the refund application (Ext.P7) within three weeks.
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 DINESH KUMAR SINGH
WEDNESDAY, THE 13TH DAY OF SEPTEMBER 2023 / 22ND BHADRA, 1945
WP(C) NO. 23146 OF 2023
PETITIONER:
M/S. JINDAL PHOTO LTD.
AGED 45 YEARS
DOOR NO. 39/3499, 1ST FLOOR, MANIKKATH CROSS ROAD,
RAVIPURAM, ERNAKULAM. PRESENTLY HAVING ITS BRANCH AT
NO.3, 5TH MAIN ROAD, SHANKAR LAYOUT, CHAMRAJPET,
BANGALORE. REPRESENTED BY ITS BRANCH MANAGER -
KRISHNANKUTTY P., PIN - 560018
BY ADVS.
NARAYANI HARIKRISHNAN
R.JAIKRISHNA
C.S.ARUN SHANKAR
ANISH P.
RESPONDENTS:
1ASSISTANT COMMISSIONER (ASSESSMENT),
PRESENTLY DESIGNATED AS DEPUTY COMMISSIONER, SPECIAL
CIRCLE III, STATE GOODS AND SERVICE TAX DEPARTMENT,
PERUMANOOR P.O., ERNAKULAM, PIN - 682015
2INSPECTING ASSISTANT COMMISSIONER
PRESENTLY DESIGNATED AS DEPUTY COMMISSIONER, STATE
GOODS AND SERVICE TAX DEPARTMENT, KAKKANAD.,
ERNAKULAM., PIN - 682030
3DEPUTY COMMISSIONER
PRESENTLY DESIGNATED AS JOINT COMMISSIONER, STATE GOODS
AND SERVICE TAX DEPARTMENT, PERUMANOOR P.O.,
ERNAKULAM., PIN - 682015
RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
13.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.23146 of 2023
2
JUDGMENT
Dated this the 13th day of September, 2023
Article 226 of the Constitution of India seeking the following reliefs.
2 . Learned counsel for the petitioner submits
that he would be satisfied if a direction issued to the 1st respondent to decide Ext.P7 refund application with respect to the excess tax amount paid by the petitioner as per Ext.P1 penalty order. The said order was set aside by Ext.P5 and therefore, the amount paid in pursuance to Ext.P1 is to be refunded to the petitioner, for which he has moved Ext.P7 application dated 05.08.2022.
WP(C) No.23146 of 2023
3
3 . Considering the aforesaid submission, the present writ petition is disposed of with direction to the 1st respondent to decide Ext.P7 application for refund within a period of three weeks, in accordance with law.
4 . With the aforesaid direction, the present writ
petition stands finally disposed of.
Sd/-
DINESH KUMAR SINGH
JUDGE
AP
WP(C) No.23146 of 2023
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APPENDIX OF WP(C) 23146/2023
PETITIONER EXHIBITS
Exhibit P1TRUE COPY OF MODIFIED PENALTY ORDER ISSUED
BY THE 1ST RESPONDENT DATED 20.05.2014.
Exhibit P2TRUE COPY OF THE DEMAND NOTICE ISSUED BY
THE 2ND RESPONDENT DATED 28.10.2014.
Exhibit P3TRUE COPY OF NOTIFICATION ISSUED BY THE
GOVERNMENT OF KERALA IN SRO 414/2014 DATED
10.7.2014.
Exhibit P4TRUE COPY OF THE COVERING LETTER SUBMITTED
BY THE PETITIONER BEFORE THE 2ND RESPONDENT
ALONG THE COPY OF THE CHEQUE DATED
12.11.2014.
Exhibit P5TRUE COPY OF THE ORDER OF THE FIRST
APPELLATE AUTHORITY DATED 16.9.2017.
Exhibit P6TRUE COPY OF THE REFUND ORDER OF THE 3RD
RESPONDENT DATED 9.3.2022.
Exhibit P7TRUE COPY OF THE COPY OF THE REQUEST LETTER
ISSUED BY THE PETITIONER TO THE 1ST
RESPONDENT DATED 5.8.2022.
2 issues framed by the court
Whether the respondent is directed to decide the refund application within a specified period.
Whether the writ petitioner is entitled to refund of excess tax paid under Section 89 of the KVAT Act.
2 provisions across 2 enactments
M/S. JINDAL PHOTO LTD.
ASSISTANT COMMISSIONER (ASSESSMENT)
INSPECTING ASSISTANT COMMISSIONER
DEPUTY COMMISSIONER
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court