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M/S.Urc Constructions PVT. LTD vs. The State Tax Officer

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WP(C)/26540/2018HC KeralaGSTCNR KLHC01058127201807 August 2018Bench: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU4 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUESDAY, THE 7TH DAY OF AUGUST 2018 / 16TH SRAVANA, 1940 WP(C).No. 26540 of 2018 PETITIONER: M/S.URC CONSTRUCTIONS PVT. LTD KANJIKODE, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, KANAKASABAPATHI. BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT(S): 1. THE STATE TAX OFFICER, (WORKS CONTRACT) STATE GST DEPARTMENT, PALAKKAD-678001. 2. THE COMMISSIONER OF STATE GST, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695002 BY GOVERNMENT PLEADER DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-08-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PBS WP(C).No. 26540 of 2018 (N) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 EXHIBIT P2: COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDNET. RESPONDENT'S EXHIBITS NIL /TRUE COPY/ PS TO JUDGE PBS 13/8/2018 DAMA SESHADRI NAIDU, J. ============================================== W.P.(C). No. 26540 of 2018 (N) ======================================================= Dated this the 7th day of August, 2018

JUDGMENT The petitioner, an assessee under the Kerala Value Added Tax Act, (KVAT Act) on the rolls of the 1st respondent, had its assessment for 2015-2016 finalised through the Ext.P1 order. Later it paid, as it claims, substantial amounts. After realising that it has paid amounts in excess, the petitioner has submitted the Ext.P2 application to the 1st respondent claiming the excess amount it paid. Aggrieved that the Ext.P2 has not been considered, the petitioner has filed this writ petition.

2.

In response to the submissions made by the petitioner's counsel, the learned Government Pleader submits that this Court may dispose of the writ petition, holding that the 1st respondent will consider the petitioner's Ext.P2 representation. I do so.

-2- W.P.(C). No. 26540 of 2018 (N)

3.

This writ petition stands disposed of with direction to the 1st respondent to consider the petitioner's Ext.P2 representation, expeditiously, in one month. DAMA SESHADRI NAIDU JUDGE das 7.08.2018

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.