Petitioner sought refund of Rs. 24,65,280/- alleged excess TDS deducted by Third Respondent for GST/IT liability not remitted. Court directed Third Respondent to decide on Petitioner's representation within one month.
Direction to the third respondent to take up appropriate decision on the representation of the petitioner within one month.
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
FRIDAY, THE 6TH DAY OF OCTOBER 2023 / 14TH ASWINA, 1945
WP(C) NO. 24462 OF 2023
PETITIONER:
ANISHIA CHANDRAKANTH, PROPRIETRIX, M/S. ACS TECHNOLOGIES, TC-15/1931, NEAR GANAPATHY TEMPLE, BAKERY VAZHUTHACAUD ROAD, VAZHUTHACAUD, THIRUVANANTHAPURAM, PIN – 695 014. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON
RESPONDENTS:
BY ADV CHRISTOPHER ABRAHAM
SMT. RESHMITA RAMACHANDRAN, GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No. 24462/2023
: 2 :
DINESH KUMAR SINGH, J.
--------------------------------------------------------W.P.(C). No. 24462 of 2023
Dated this the 6th day of October, 2023.
JUDGMENT
The petitioner has filed this writ petition seeking a direction to the third respondent to refund the alleged excess TDS deducted towards GST/IT liability to the tune of Rs. 24,65,280/-.
W.P.(C) No. 24462/2023
: 3 :
case, the present writ petition is disposed of, with a direction to the third respondent to take up appropriate decision on the representation of the petitioner within a period of one month.
Writ petition stands finally disposed of.
sd/-
DINESH KUMAR SINGH, JUDGE.
Rv/css
W.P.(C) No. 24462/2023 : 4 :
APPENDIX OF WP(C) 24462/2023
PETITIONER’S EXHIBITS:
Exhibit P1 COPY OF ORDER NO. TRY/10981/2019-A4 ISSUED BY THE 3RD RESPODNENT DTD. 24-01-2020 Exhibit P2 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT DTD. NIL
RESPONDENTS’ EXHIBITS: NIL
True Copy
PS To Judge.
rv
2 issues framed by the court
Whether the writ petition should allow refund of alleged excess TDS deducted towards GST/IT liability.
Whether the third respondent should decide on the petitioner's representation regarding unremitting THS within one month.
ANISHIA CHANDRAKANTH
THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT
THE ASST. COMMISSIONER OF INCOME TAX
THE DIRECTOR OF TREASURIES
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
