Writ petition seeking refund of a VAT security deposit filed by an individual claiming to act for M/s AEON FOODS & Cosmetics (P) Ltd. The court held the petition not maintainable as there was no board resolution authorising the petitioner, and dismissed it.
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 19TH DAY OF JANUARY 2024 / 29TH POUSHA, 1945
WP(C) NO. 1692 OF 2024
PETITIONER:
RAMESH P.,
AGED 50 YEARS, S/O. P. K. UNNI,
LAKSHMI VIHAR, PUDUPPARIYARAM POST,
PALAKKAD, PIN – 678731.
BY ADVS.
SRI. BLEIMY T. JOSE
SRI. K. JAYASANKAR (KAPRASSERY)
RESPONDENTS:
1 THE STATE OF KERALA, REP. BY SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001.2 THE COMMISSIONER OF COMMERCIAL TAXES (STATE TAXES) SGST DEPARTMENT, PERUMANOOR P. O., ERNAKULAM DISTRICT, PIN – 682015.3 ASSISTANT COMMISSIONER FOR TAXES, SPECIAL CIRCLE-II, SGST DEPARTMENT, PERUMANOOR P. O., ERNAKULAM DISTRICT, PIN – 682015.4 THE SALES TAX OFFICER-II, COMMERCIAL TAXES (KERALA GOODS AND SERVICES TAX), SGST DEPARTMENT, CIRCLE II, OLD RAILWAY STATION ROAD, NEAR ERNAKULAM, NORTH POLICE STATION, ERNAKULAM, PIN – 682018.BY ADV.
SMT. RESHMITA RAMACHANDRAN – GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
19.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 1692 OF 2024
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DINESH KUMAR SINGH, J.
W.P.(C) No. 1692 of 2024
Dated this the 19th day of January, 2024
JUDGMENT
(i) to issue a writ of mandamus or any other appropriate writ or order or direction commanding the refund/return the security deposit made with Value Added Tax (VAT) Department, State of Kerala made by the petitioner for VAT Registration No. (TIN32071679932) on behalf of M/s. AEON FOODS & Cosmetics (P) Ltd., Ernakulam in the light of Ext. P1;
(ii) To consider Ext. P2 letter dated 08/11/2023 within the time frame of one month;
(iii) Dispense with filing of the translation of vernacular documents;
(iv) Grant any other appropriate relief, which is prayed by the petitioner during the course of hearing which this Honourable Court may deem fit and proper in the facts and circumstances of the case.
WP(C) NO. 1692 OF 2024
3
Sd/-
DINESH KUMAR SINGH JUDGE
Svn
WP(C) NO. 1692 OF 2024
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APPENDIX OF WP(C) 1692/2024
PETITIONER’S EXHIBITS
EXHIBIT P1TRUE COPY OF THE PRINTOUT PRODUCED FROM THE
WEBSITE OF REGISTRAR OF COMPANIES (R.O.C.)
DATED 13/12/2023
EXHIBIT P2TRUE COPY OF THE LETTER SENT BY THE PETITIONER
TO THE 4TH RESPONDENT WITH A COPY MARKING TO
RESPONDENTS 2 AND 3
1 issue framed by the court
Whether the petitioner could maintain a writ petition for refund of a VAT security deposit on behalf of a company without a board resolution authorising him.
RAMESH P.
THE STATE OF KERALA
THE COMMISSIONER OF COMMERCIAL TAXES (STATE TAXES) SGST DEPARTMENT
ASSISTANT COMMISSIONER FOR TAXES, SPECIAL CIRCLE-II, SGST DEPARTMENT
THE SALES TAX OFFICER-II, COMMERCIAL TAXES (KERALA GOODS AND SERVICES TAX), SGST DEPARTMENT
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court