Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 18TH DAY OF JULY 2024 / 27TH ASHADHA, 1946 WP(C) NO. 9145 OF 2024 PETITIONER/S:
K.O.PAUL, AGED 74 YEARS, S/O.LATE OUSEPH, KUNDUPARAMBIL HOUSE, ALAGAPPANAGAR (P.O.), ALAGAPPANAGAR, AMBALLUR, THRISSUR DISTRICT, PIN - 680302 BY ADVS.
P.K.MADHUSOODANAN P.M.BINOY KRISHNA RESPONDENT/S:
1 SALES TAX OFFICER, OFFICE OF THE SALES TAX OFFICER, TAXPAYER SERVICES CIRCLE, S.G.S.T. DEPARTMENT, IRINJALAKKUDA, THRISSUR DISTRICT, PIN - 680125 2 DEPUTY COMMISSIONER, TAXPAYER SERVICES DIVISION, STATE GST DEPARTMENT, IRINJALAKKUDA, THRISSUR DISTRICT, PIN - 680125 3 JOINT COMMISSIONER, TAXPAYER SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT, POOTHOLE, THRISSUR, PIN - 680004 4 STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN - 695001 SMT. JASMINE M.M., GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.9145/2024 -2- J U D G M E N T The petitioner had approached this court being aggrieved by the fact that interest was not paid on certain amounts refunded to the petitioner under the Kerala General Sales Tax Act, 1968. It is the case of the petitioner that he was entitled to a refund together with interest on a sum of Rs.1,79,966/-. This court on 30-05-2024 passed the following order;
“According to the learned counsel for the petitioner, though the 1st respondent had issued orders for refund of an amount of Rs.1,79,966/-, no interest has been paid for the delayed disbursement of the said amount. The petitioner says that he is entitled for interest for the delay in disbursement of the refund amount. The petitioner shall make necessary request before the 1st respondent for interest within a period of ten days. The 1st respondent shall consider the same in accordance with law as expeditiously as possible, at any rate, within a period of one month from the date of receipt of such request.
Post on 18.07.2024.”
2.
The learned Government Pleader submits that pursuant to the order dated 30-05-2024 the claim of the petitioner for interest had been considered by the competent authority and has been rejected by order dated 20-06-2024. It is submitted that the refund in question was sanctioned and paid to the petitioner on 27-04-2012 and the petitioner had approached this court seeking interest on the refund only in the year 2024. It is submitted that the order issued pursuant to the interim order dated 30-05-2024 in this writ petition was sent to the petitioner at the address shown in the writ petition,
W.P (C) No.9145/2024 -3- but was returned unserved. The learned Government Pleader today handed over a copy of the order passed to the learned counsel for the petitioner.
Taking into consideration of the submissions of the learned Government Pleader, I am of the view that since an order has been passed pursuant to the interim order dated 30-05-2024 rejecting the claim of the petitioner for interest, it is for the petitioner to challenge the said order in accordance with the law if he has any grievance in the matter. Reserving the liberty of the petitioner to do so and making it clear that no observation in this judgment shall be treated as a finding on any contention raised by either side, this writ petition will stand dismissed.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.9145/2024 -4- APPENDIX OF WP(C) 9145/2024 PETITIONER EXHIBITS Exhibit - P1 TRUE COPY OF THE ORDER DATED 13/10/1997 IN TRIBUNAL APPEAL NOS.228/88, 229/88, 544/93(GST), 545/93(CST) 230/88, 353/90 AND 354/90 ON THE FILE OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD.
Exhibit - P2 TRUE COPY OF THE JUDGMENT DATED 8.6.2011 IN W.P.
(C)NO.32395/2010.
Exhibit - P3 TRUE COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT, DATED 27/4/2012, ALONG WITH REFUND PAYMENT ORDER DATED 11.5.2012 ADDRESSED TO THE SUB TREASURY OFFICER, PUDUKKAD.
Exhibit - P4 TRUE RELEVANT EXTRACT OF THE PROCEEDINGS OF THE FIRST RESPONDENT, ALONG WITH REFUND PAYMENT ORDER DATED 3/5/2012 ADDRESSED TO THE SUB TREASURY OFFICER, PUDUKKAD.
Exhibit - P5 TRUE RELEVANT EXTRACT OF THE PROCEEDINGS OF THE FIRST RESPONDENT, DATED 27/4/2012, ALONG WITH REFUND PAYMENT ORDER DATED 11.5.2012, ADDRESSED TO THE SUB TREASURY OFFICER, PUDUKKAD.
Exhibit - P6 TRUE COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT, DATED 27/4/2012, ALONG WITH REFUND PAYMENT ORDER DATED 3.5.2012, ADDRESSED TO THE SUB TREASURY OFFICER, MUKUNDAPURAM.
Exhibit - P7 TRUE COPY OF THE PROCEEDINGS OF THE FIRST RESPONDENT, DTD. 27/4/2012, ALONG WITH REFUND PAYMENT ORDER DATED 11/5/2012 ADDRESSED TO THE SUB TREASURY OFFICER, PUDUKKAD.
Exhibit - P8 TRUE COPY OF THE LAWYER NOTICE DATED 4.5.2015 BY REGISTERED POST ACKNOWLEDGEMENT DUE ON THE 1ST RESPONDENT, BY THE PETITIONER.
Exhibit - P9 TRUE COPY OF THE LETTER DATED 24/11/2022 OF THE 1ST RESPONDENT, ADDRESSED TO THE 2ND RESPONDENT.
W.P (C) No.9145/2024 -5- Exhibit - P10 TRUE COPY OF THE COVERING LETTER DATED 23.11.2022 OF THE 3RD RESPONDENT, ATTACHED WITH ITS ENGLISH TRANSLATION Exhibit - P11 TRUE COPY OF THE REPRESENTATION DATED 16/3/2023 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.
Exhibit - P12 TRUE COPY OF THE OF LAWYER NOTICE DATED 13/12/2023, BY REGISTERED POST ACKNOWLEDGEMENT DUE ON THE 1ST AND 3RD RESPONDENTS.
Exhibit - P13 TRUE COPY OF THE REPLY DATED 20/12/2023, RECEIVED BY THE PETITIONER FROM THE 2ND RESPONDENT.
Exhibit - P14 TRUE COPY OF THE REPLY DATED 20/12/2023, RECEIVED FROM THE 3RD RESPONDENT.