Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 9TH DAY OF JANUARY 2024 / 19TH POUSHA, 1945 WP(C) NO. 339 OF 2024 PETITIONER:
BETA HEALTHCARE PVT. LTD.
PLOT NO. 21 B, COCHIN SPECIAL ECONOMIC ZONE, KAKKANAD, KOCHI, REPRESENTED BY ITS MANAGING DIRECTOR, PIN - 682037 BY ADV P.G.CHANDAPILLAI ABRAHAM RESPONDENTS:
1 STATE OF KERALA STATE OF KERALA REPRESENTED BY SECRETARY, TAXES (C) DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 THE ASSISTANT COMMISSIONER COMMERCIAL TAXES, SPECIAL CIRCLE III, ERNAKULAM, PIN - 682015 3 COMMERCIAL TAX OFFICER REVENUE RECOVERY, ERNAKULAM AT KAKKANAD, KANAYANOOR TALUK, PIN - 682030 4 STATE TAX OFFICER OFFICE OF THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX PAYERS CIRCLE, KAKKANAD, CIVIL STATION, NEW BLOCK, 2ND FLOOR, KAKKANAD, PIN - 682030 5 DEPUTY COMMISSIONER, TAX PAYER DIVISION ERNAKULAMSTATE GST DEPARTMENT, SGST COMPLEX, 3RD FLOOR, PERUMANOOR.P.O., ERNAKULAM, KERALA, PIN - 682015 OTHER PRESENT:
JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.339 of 2024 2 JUDGMENT Dated this the 9th day of January, 2024 The present writ petition has been filed seeking the following reliefs:
a) To direct the Respondents to readily return the pre deposit along with interest to this Petitioner.
b) To issue such other writs, orders or direction which this Hon’ble Court may deem fit and proper to issue in the facts and circumstances of the case.
2.
The petitioner, a private limited company registered under the Companies Act is engaged in the business of manufacturing gloves in the name and style of ‘Beta Healthcare Products Pvt.Ltd’. The petitioner is situated within the Cochin Special Ecnomic Zone (SEZ). In 2014, the 3rd respondent vide demand notice dated 14.10.2014 demanded arrears of VAT (Value Added Tax) for the assessment years 2006-07 for an amount of Rs.39,99,182/-.
3.
The petitioner filed a writ petition No.27736 of 2014 before this Court. This Court passed an interim order directing the petitioner to remit 30% of the demanded arrears of tax as per notice and stayed the remaining demand. In
WP(C)No.339 of 2024 3 compliance of the said order, the petitioner has deposited an amount of Rs.11,99,754/-. The writ petition came to be finally disposed of vide judgment dated 05.10.2016 and demand notice dated 14.10.2014 was set aside. The said authority thereafter filed Writ Appeal No.710 of 2017 which came to be dismissed vide judgment dated 19.07.2018.
4.
As the demand notice dated 14.10.2014 has been set aside, the petitioner has moved an application in Ext.P8 for refund of the amount of Rs.11,99,754/- which was deposited by him in pursuance to the interim order passed by this Court.
5.
The learned counsel for the petitioner submits that the judgment of the learned Single Judge was affirmed by the learned Division Bench and the Supreme Court in Civil Appeal No. 4306 of 2022 vide judgment dated 02.08.2023 has affirmed the judgment of the Division Bench and dismissed the appeal filed by the State.
Considering the fact that the matter has attained finality and no further proceedings in respect of the demand notice dated 14.10.2014 are pending, it would be appropriate to
WP(C)No.339 of 2024 4 direct the 5th respondent to take decision on the application of the petitioner for refund of pre deposit amount of Rs.11,99,754/- within a period of two months, in accordance with the law.
With the aforesaid direction, the present writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE AP
WP(C)No.339 of 2024 5 APPENDIX OF WP(C) 339/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPIES OF THE ORDER DATED 10.11.2014 Exhibit P1(b) TRUE COPIES OF THE DEMAND DRAFT DATED 27.11.2014 Exhibit P1(c) TRUE COPIES OF THE DEMAND DRAFT DATED 17.12.2014 Exhibit P2 TRUE COPY OF DEMAND NOTICE DATED 14.10.2014 Exhibit P3 TRUE COPY OF THE JUDGMENT DATED 05.10.2016 IN WRIT PETITION NO.27736 OF 2014 Exhibit P4 TRUE COPY OF THE JUDGMENT IN W.A.NO.1184 OF 2014 DATED 05.07.2018 Exhibit P5 TRUE COPY OF THE JUDGMENT DATED 02.08.2023 IN C.A.NO.4460-4464 OF 2022 Exhibit P6 . TRUE COPY OF THE LETTER DATED 01.09.2023 AFFIXED WITH THE RECEIPT ACKNOWLEDGEMENT OF THE 4TH RESPONDENT Exhibit P7 TRUE COPY OF THE CIRCULAR NO.984/08/2014 DATED 16TH SEPTEMBER 2014 Exhibit P8 TRUE COPY OF THE LETTER DATED 14.09.2023 AFFIXED WITH THE RECEIPT ACKNOWLEDGEMENT OF THE 4TH RESPONDENT Exhibit P9(a) TRUE COPIES OF THE LETTER DATED 11.10.2023 Exhibit P9(b) TRUE COPIES OF THE LETTER DATED 08.11.2023 Exhibit P9(c) TRUE COPIES OF THE LETTER DATED 23.11.2023