Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 25TH DAY OF JULY 2023 / 3RD SRAVANA, 1945 WP(C) NO. 7397 OF 2022 PETITIONER:
1 BENZY INFOTECH PVT. LTD.
MANIMALA ROAD, MYTHRI NAGAR, EDAPPALLY P.O., KOCHI, PIN 682024 REPRESENTED BY IT'S CHIEF OPERATING OFFICER( DESIGNATION) MR.DILEEP P.P.
BY ADV K.LATHA RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM - 695002 2 THE INTELLIGENCE SQUAD NO. V STATE GST DEPARTMENT, ERNAKULAM,- 682019 3 THE COMMISSIONER DEPARTMENT OF STATE GOODS AND SERVICE TAX, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM, KERALA 695002 SMT THUSHARA JAMES, SR. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.7397 of 2022 2 C.S.DIAS, J.
------------------------- W.P.(C.) No.7397 of 2022 ------------------------- Dated this the 25th day of July, 2023 JUDGMENT The writ petition is filed to direct the second respondent to consider and dispose of Ext.P4 application submitted by the petitioner.
2. The petitioner's case is that, aggrieved by Ext.P1 penalty order, the petitioner had preferred an appeal before the Tribunal. The Tribunal, by Ext.P2 order had set aside Ext.P1 penalty order.
The petitioner had remitted an amount of Rs.12,03,174/- towards Ext.P1 penalty order.
Now, the petitioner has submitted Ext.P4 application on 21.09.2021 before the second respondent, seeking for the refund of the amount remitted towards Ext.P1 penalty order. Yet,
WPC No.7397 of 2022 3 Ext.P4 application has not been considered by the second respondent, till date. Hence, the writ petition.
3. Heard; Smt.K.Latha, the learned Counsel appearing for the petitioner and Smt.Thushara James, the learned Senior Government Pleader appearing for the respondents.
4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P4 application is pending consideration before the second respondent since 21.09.2021, I deem it appropriate to direct the second respondent to consider and dispose of Ext.P4 application, immediately.
Resultantly, I order the writ petition as follows:
(i) The second respondent is directed to consider and dispose of Ext.P4 application in accordance with law and as expeditiously as
WPC No.7397 of 2022 4 possible, at any rate, within a period of two months from the date of receipt of a certified copy of this judgment, after affording the petitioner an opportunity of being heard.
Sd/- C. S. DIAS JUDGE SKP/25-07
WPC No.7397 of 2022 5 APPENDIX OF WP(C) 7397/2022 PETITIONER’S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF PENALTY ORDER NO. CR V - 3/12- 13 DATED 23/05/2013 ISSUED BY SECOND RESPONDENT TO THE PETITIONER EXHIBIT P2 THE TRUE COPY OF THE APPELLATE ORDER IN T.A.
(VAT) NO. 572/2019 DATED 18/08/2021 ISSUED BY THE KVAT APPELLATE TRIBUNAL, ERNAKULAM TO THE PETITIONER BY SETTING ASIDE THE EXHIBIT P1 PENALTY ORDER EXHIBIT P3 THE TRUE COPY OF THE SAID REMITTANCE DETAILS COVERING LETTER OF THE PETITIONER DATED 05/09/2013 WITH ACKNOWLEDGMENT SIGNATURE ATTESTED BY THE SECOND RESPONDENT RECEIPT ON THE SAME DATE ITSELF ALONG WITH THE COPY OF THE CHEQUE NO. 051479 OF AXIS BANK DATED 05/09/2013 EXHIBIT P4 THE TRUE COPY OF THE REFUND REQUEST LETTER DATED 21/09/2021 FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE