Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 12TH DAY OF AUGUST 2022 / 21ST SRAVANA, 1944 WP(C) NO. 24453 OF 2021 PETITIONER/S:
FLOORATEX RUBBER &PLASTICS (P)LTD., P.R.P. TOWERS, KAYAMKULAM, ALAPPUZHA, REPRESENTED BY ITS MANAGING DIRECTOR, P.R. NAG.
BY ADVS.
HARISANKAR V. MENON MEERA V.MENON RESPONDENT/S:
1 JOINT COMMISSIONER (GENERAL), SGST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002 2 THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, ALAPPUZHA-688 001 3 THE COMMISSIONER OF COMMERCIAL TAXES, SGST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM-695 001 DR. THUSHARA JAMES, SR. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24453 OF 2021 2 JUDGMENT
Petitioner has filed the present writ petition, seeking a direction for refund of IGST, which was due to the petitioner.
2. When this matter is taken up for consideration today, learned counsel appearing for the petitioner submits that the petitioner has been granted the refund. However, it is pointed out that the petitioner has a claim for interest.
Leaving open the right of the petitioner to claim interest, if it is entitled to do so, the writ petition is closed.
Sd/- GOPINATH P.
JUDGE ajt
WP(C) NO. 24453 OF 2021 3 APPENDIX OF WP(C) 24453/2021 PETITIONER EXHIBITS Exhibit P1 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.
Exhibit P2 COPY OF REPLY FILED BY THE 1ST RESPONDENT TO THE 2ND RESPONDENT.
Exhibit P3 COPY OF AFFIDAVIT FILED BY THE PETITIONER.
Exhibit P4 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT.
Exhibit P5 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.
Exhibit P6 COPY OF REPLY FILED BY THE 2ND RESPONDENT TO THE PETITIONER.
Exhibit P7 COPY OF JUDGMENT IN W.P.C NO. 2981/2019 OF THIS HON'BLE COURT.