Judgment
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 - 695002 2 JOINT COMMISSIONER TAX PAYER SERVICES STATE GST DEPARTMENT, THIRUVANANTHAPURAM., PIN - 695002 3 STATE OF KERALA REPRESENTED BY SECRETARY (TAXES), GOVT SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 SMT. 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.
2. The learned counsel for the petitioner submits that he would like to confine his arguments for a direction to dispose of Ext.P1 refund application expeditiously, in accordance with the law.
3. Ms. Reshmita Ramachandran, learned Government Pleader does not have much objection to the said prayer of the petitioner.
In view thereof, the present writ petition is disposed of, with direction to the 1st respondent to consider and
WPC No.7398 of 2024 3 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 PETITIONER EXHIBITS Exhibit P 1 A COPY OF THE APPLICATION IN FORM 21CC DATED 30/5/2013 FILED BEFORE THE ASSESSING AUTHORITY Exhibit P 2 A COPY OF THE ASSESSMENT ORDER NO.
32010973918/12-13 DT. 29/3/2019 ISSUED BY THE ASSESSING AUTHORITY Exhibit P 3 A COPY OF THE ORDER NO.TA (VAT) 246/2020 DATED 05/7/2023 OF THE HON'BLE KVAT APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM Exhibit P 4 A COPY OF THE PETITION DATED 14/7/2023 FILED BEFORE THE 1ST RESPONDENT