Disposed

M/S Hindustan Insecticides Limited v. State of Kerala

Kerala HC4 Jun 2024WP(C)/5099/2017

Case brief

AI extract

What is this about?

A writ petition seeking directions to consider a rectification application under Section 66 of the Kerala VAT Act, 2003 and a subsequent refund application. The court disposed of the petition directing the competent respondent to consider both applications after affording a hearing within four months.

What did the court decide?

Direction to consider Exts.P7 and P8 applications and pass orders after hearing within four months

M/S Hindustan Insecticides Limited Vs State of Kerala — GST and Indirect Tax | Kerala HC (2024)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE GOPINATH P.

¶4

TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946

¶5

WP(C) NO. 5099 OF 2017

¶6

PETITIONER:

¶7

M/S HINDUSTAN INSECTICIDES LIMITED UDYOGMANDAL, ERNAKULAM, PIN: 683 501 REPRESENTED BY ITS UNIT HEAD MR.M.S.ANIL

¶8

BY ADVS.

¶9

SMT.K.LATHA
SMT.BOBBY U. NAIR

¶10

RESPONDENTS:

¶11

1 STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY TO THE GOVT. OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001.

¶12

2 THE ASST. COMMISSIONER, SPECIAL CIRCLE -III, COMMERCIAL TAXES, ERNAKULAM -682 015.

¶13

3 THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM -682 018.

¶14

BY ADV. SMT. THUSHARA JAMES (SR GP)

¶15

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 04.06.2024, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:

W.P.(C) No.5099/2017

-:2:-

J U D G M E N T

The prayer in this writ petition is for a direction to the competent among the respondents to consider and pass orders on Exts.P7 and consequently to consider Ext.P8 application for refund. Ext.P7 is an application filed under Section 66 of the Kerala Value Added Tax Act, 2003, seeking rectification of Ext.P6 order dated 22-03-2007.

¶20

Having regard to the limited nature of the reliefs sought for in the writ petition, this writ petition will stand disposed of directing the competent among the respondents to consider Exts.P7 and P8 applications, if not already considered, and pass orders thereon after affording an opportunity of hearing to the petitioner within a period of four months from the date of receipt of a certified copy of this judgment.

¶21

Writ petition is disposed of with the above direction.

¶22

Sd/-

¶23

GOPINATH P. JUDGE

ats

W.P.(C) No.5099/2017

-:3:-

APPENDIX OF WP(C) 5099/2017

¶28

PETITIONER’S EXHIBITS

¶29

EXT.P1THE TRUE COPY OF THE ANNUAL RETURN OF THE
PETITIONER FOR THE PERIOD 1/4/2005 TO
31/3/2006
EXT.P2THE TRUE COPY OF THE NOTICE IN FORM 17 DATED
3/4/2013 ISSUED BY THE SECOND RESPONDENT TO
THE PETITIONER
EXT.P3THE TRUE COPY OF PRE ASSESSMENT NOTICE U/S.
25(1) OF THE KVAT ACT DATED 12/12/2013
ISSUED BY THE SECOND RESPONDENT TO THE
PETITIONER
EXT.P3(A)THE TRUE COPY OF PRE ASSESSMENT NOTICE U/S.
6(5) OF THE CST ACT KERALA RULES 1952 DATED
12/12/2013 ISSUED BY THE SECOND RESPONDENT
TO THE PETITIONER
EXT.P4TRUE COPY OF THE REPLY DATED 8/1/2014 FILED
BY THE PETITIONER AGAINST THE P3 PRE
ASSESSMENT NOTICE FOR THE YEAR 2005-2006
UNDER KVAT ACT
EXT.P4(A)TRUE COPY OF THE REPLY DATED 8/1/2014 FILED
BY THE PETITIONER AGAINST THE P3 PRE
ASSESSMENT NOTICE FOR THE YEAR 2005-2006
UNDER CST ACT
EXT.P5THETRUECOPYOFTHEORDER
NO.3207421405/2005-06, 2006-07, 2007-08 AND
2008-09 DATED 29/9/2014 ISSUED BY THE THIRD
RESPONDENT
EXT.P6THE TRUE COPY OF THE REFUND ORDER
NO.32070421405/05-06 DATED 22/3/2007 ISSUED
BY THE SECOND RESPONDENT TO THE PETITIONER
EXT.P7THE TRUE COPY OF THE RECTIFICATION PETITION
FILED BY THE PETITIONER BEFORE THE SECOND
RESPONDENT U/S.66 OF THE KVAT ACT, 2003
DATED 11TH DAY OF SEPTEMBER 2007.

¶30

W.P.(C) No.5099/2017

¶31

-:4:-

¶32

EXT.P8TRUE COPY OF THE REQUEST LETTER FILED BY THE
PETITIONER BEFORE THE SECOND RESPONDENT
DATED 2/7/2015 ALONG WITH THE DETAILS OF NET
TAX CREDITABLE FOR THE YEAR 2005-06 DATED
2/7/2015

M/S Hindustan Insecticides Limited v. State of Kerala

Case brief

What is this about?

What did the court decide?

M/S Hindustan Insecticides Limited v. State of Kerala

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Jikhil Joseph Vs Dr Thajudin Ahamed v I

M.S.Thaha, Vs Kerala State Financial Enterprises

Mini Vs the District Collector

Latheef Rawther Vs State of Kerala

Peter Thomas Vs Secretary, Raamamangalam Panchayath

Shylaja Vs State of Kerala