M/S K.H. Floorings vs. Sales Tax Inspector
Held
The Court directed the 2nd respondent to reconstitute the lost files using copies available with the department or the petitioner. It ordered the completion of the enquiry for the refund of the security deposit within three months.
Facts
The petitioner's KGST registration was cancelled in 2001, leading to a security deposit collection. The cancellation was later set aside by the Sales Tax Appellate Tribunal. The petitioner sought a refund, but the department claimed the relevant files were untraceable due to departmental reorganization and the passage of time.
Key Issues
Whether the sales tax department can avoid completing an enquiry for a refund due to lost files, and the appropriate procedure for such an enquiry when records are untraceable after departmental reorganization.
Sections Cited
Section 29(A) of KGST Act, 1963
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 7TH DAY OF JUNE 2023 / 17TH JYAISHTA, 1945 WP(C) NO. 9595 OF 2014 PETITIONER: M/S K.H. FLOORINGS MAIN ROAD, PATTAMBI, PALAKKAD DISTRICT, REPRESENTED BY K.H. ABDUL GAFOOR, MANAGING PARTNER. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 SALES TAX INSPECTOR SALES TAX CHECK POST, WALAYAR-678624. 2 THE COMMERCIAL TAX OFFICER ENQUIRY . SALES TAX COMPLEX, PALAKKAD-678001. 3 COMMERCIAL TAX OFFICER(ADMINISTRATION), COMMERCIAL TAX CHECK POST, WALAYAR-678624. SRI.SAYED MURTHALA THANGAL-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.9595 OF 2014 2 JUDGMENT Dated this the 7th day of June, 2023 This writ petition is filed seeking the following prayer: “(i) To direct the respondents to trace out the files leading to Ext.P2 and complete the enquiry at the earliest by the issue of a writ of mandamus or such other writ or order or direction.”
Heard the learned counsel for the petitioner and the learned Government Pleader.
It is submitted that the 1st respondent had collected sec
The judgment continues below.
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