Sabith Riyas v. State Of Kerala - Kerala High Court, 15 March 2022

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUE AY, THE 15TH DAY OF MARCH 2022 / 24TH PHALGUNA, 1943 WP(C) NO. 3267 OF 2022 PETITIONER: SABITH RIYAS AGED 44 YEARS WIFE OF RIYAS, PROPRIETOR, M/S.KERALA TRADING SYNDICATE, CALTEX HOUSE, KANJIRAPALLY P.O., KOTTAYAM - 686 507. BY ADVS. K.P.PRADEEP SANAND RAMAKRISHNAN RASMI NAIR T. T.T.BIJU T.THASMI M.J.ANOOPA RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES), GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM - 695 001. 2 COMMISSIONER OF SGST KERALA, KERALA STATE GST DEPARTMENT, TAX TOWERS, KILLIPALAM, KARAMANA P.O., THIRUVANANTHAPURAM - 695 002. 3 STATE TAX OFFICER DEPARTMENT OF KERALA STATE GOODS & SERVICES TAX, PONKUNNAM, PONKUNNAM P.O., KOTTAYAM - 686 506. 4 ASSISTANT COMMISSIONER DEPARTMENT OF KERALA STATE GOODS & SERVICES TAX, PONKUNNAM, PONKUNNAM P.O., KOTTAYAM - 686 506. BY ADV.SMT.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 3267 OF 2022 2 BECHU KURIAN THOMAS, J. =========================== W.P.(C) No.3267 of 2022 ============================ Dated this the 15th day of March, 2022 JUDGMENT The limited relief sought for by the petitioner is for an expeditious consideration of Ext.P3 and Ext.P4 applications for refund of input tax remaining unadjusted.

Petitioner is a dealer in rubber sheets. For the assessment years 2012-13 and 2015-16, petitioner had filed his annual returns disclosing taxable turnover. Petitioner had also submitted Form 21C claiming refund of input tax remaining unadjusted. However, the said applications remains pending before the 3rd respondent.

Having heard Dr.K.P.Pradeep, the learned counsel for the petitioner, as well as the Learned Senior Government Pleader, Dr.Thushara James, I am of the view that this writ petition can be disposed of, directing consideration of Ext.P3 and

WP(C) NO. 3267 OF 2022 3 Ext.P4, in a time bound manner, if not already disposed.

Accordingly, there will be a direction to the 3rd respondent to consider and dispose of Ext.P3 and Ext.P4 applications for refund of input tax remaining unadjusted, filed under Rule 47(a) of the KVAT Rules, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of the judgment, after granting an opportunity of hearing to the petitioner. BECHU KURIAN THOMAS JUDGE ssa/

WP(C) NO. 3267 OF 2022 4 APPENDIX OF WP(C) 3267/2022 PETITIONERS’ EXHIBITS Exhibit P1OF THE FORM 10 ANNUAL RETURN DATED 11/07/2013 SUBMITTED FOR THE YEAR 2012-13. Exhibit P2OF THE FORM 10 ANNUAL RETURN DATED 23/06/2016 SUBMITTED FOR THE YEAR 2015-16. Exhibit P3OF THE FORM 21 CC APPLICATION DATED 29/06/2013 FOR CLAIMING REFUND FOR INPUT TAX SUBMITTED FOR THE YEAR 2012-13. Exhibit P4OF THE FORM 21 CC APPLICATION DATED 28/06/2016 FOR CLAIMING REFUND FOR INPUT TAX SUBMITTED FOR THE YEAR 2015-16.