Benzy Infotech PVT. LTD. vs. State Of Kerala
Held
The High Court directed the second respondent (Intelligence Squad No. V, State GST Department) to consider and dispose of the petitioner's refund application within two months from the date of receipt of the judgment, after affording the petitioner an opportunity of being heard.
Facts
The petitioner had remitted a penalty amount based on an order which was subsequently set aside by the KVAT Appellate Tribunal. The petitioner then filed an application with the State GST Department for a refund of the remitted amount. However, the refund application remained unconsidered by the authorities for a significant period.
Key Issues
Whether the High Court should issue a writ of mandamus directing the tax authorities to expeditiously consider and dispose of a refund application for an amount paid under a penalty order that was later set aside on appeal.
AI-generated summary — verify with the full judgment below
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.
The petitioner's case is that, aggrieved by Ext.P1 penalty o
The judgment continues below.
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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.