This single-paragraph order disposed of a writ petition filed by a taxpayer seeking mandatory direction to consider and decide a refund application within one month, enforcing the previous appellate tribunal order.
Direction to the first respondent to consider and pass an order on the refund application within one month in accordance with the law.
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
TUESDAY, THE 2ND DAY OF APRIL 2024 / 13TH CHAITHRA, 1946
WP(C) NO. 7398 OF 2024
PETITIONER:
N S AGENCIES
930/1, MANIKYAVILAKOM, POONTHURA, THIRUVANANTHAPURAM.
REPRESENTED BY ITS PROPRIETOR SHEEJA ANISHA MOHAMMED
ABDUL KHADER, PIN - 695026
BY ADVS.
V.JAYANANDAKUMAR
U.BALAGANGADHARAN
RESPONDENTS:
1 STATE TAX OFFICER TAX PAYER SERVICES, FORT DIVISION STATE G S T DEPARTMENT THIRUVANANTHAPURAM., PIN - 6950022 JOINT COMMISSIONER TAX PAYER SERVICES STATE GST DEPARTMENT, THIRUVANANTHAPURAM., PIN - 6950023 STATE OF KERALA REPRESENTED BY SECRETARY (TAXES), GOVT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001SMT. RESHMITA RAMACHANDRAN-GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.7398 of 2024
2
JUDGMENT
Dated this the 2nd day of April, 2024
The present writ petition has been filed by the petitioner seeking the following reliefs:
(i) Issue a writ of mandamus or other appropriate writ or orders directing the 1st respondent to consider and dispose of Ext.P1 refund application in accordance with the direction contained in Ext.P3 order in a time bound manner with all consequential benefits.
(ii) To declare that on the facts and circumstances of the case the petitioner is entitled for refund in terms with Section 11(6) of the KVAT Act read with rule 47A of KVAT Rules.
(iii) Issue such other writ, order, or direction which this Hon’ble Court deems fit and necessary in the interest of justice.
In view thereof, the present writ petition is disposed of, with direction to the 1st respondent to consider and
WPC No.7398 of 2024
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pass order on Ext.P1 application of the petitioner, expeditiously, in accordance with the law, preferably within a period of one month.
Sd/-
DINESH KUMAR SINGH JUDGE
AP
WPC No.7398 of 2024
4
APPENDIX OF WP(C) 7398/2024
PETITIO |
NER EXHIB |
ITS |
|
|---|---|---|---|
Exhibit |
P 1 |
A COPY OF THEDATED 30/5/2013AUTHORITY |
APPLICATION IN FORM 21CCFILED BEFORE THE ASSESSING |
Exhibit |
P 2 |
A COPY OF T32010973918/12-1THE ASSESSING AU |
HE ASSESSMENT ORDER NO.3 DT. 29/3/2019 ISSUED BYTHORITY |
Exhibit |
P 3 |
A COPY OF THE |
ORDER NO.TA (VAT) 246/2020 |
DATED 05/7/2023 |
OF THE HON'BLE KVAT |
||
APPELLATE TRIBTHIRUVANANTHAPUR |
UNAL, ADDITIONAL BENCH,AM |
||
Exhibit |
P 4 |
A COPY OF THEFILED BEFORE THE |
PETITION DATED 14/7/20231ST RESPONDENT |
1 issue framed by the court
Whether the petitioner is entitled to a direction to dispose of the refund application expeditiously.
N S AGENCIES
STATE TAX OFFICER TAX PAYER SERVICES, FORT DIVISION STATE G S T DEPARTMENT THIRUVANANTHAPURAM.
JOINT COMMISSIONER TAX PAYER SERVICES STATE GST DEPARTMENT, THIRUVANANTHAPURAM.
STATE OF KERALA
RESHMITA RAMACHANDRAN-GP
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court