Jyothy Labs Limited vs. The Assistant Commissioner(Assmt.)
Held
The High Court noted that the refund of the excess payment had already been made by the respondents. The Government Pleader assured the court that necessary steps would be taken for the release of the bank guarantee, rendering the petition infructuous.
Facts
The petitioner sought a refund of excess payment determined under a modified assessment order from 2008-09 (Ext.P3) and the release of an associated bank guarantee. The writ petition was filed as these requests had not been fully addressed by the respondents.
Key Issues
Whether the petitioner was entitled to the refund of excess payment determined by a pre-GST assessment order and the release of the associated bank guarantee.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUESDAY, THE 12TH DAY OF JANUARY 2021 / 22TH POUSHA, 1942 WP(C).No.25865 OF 2020(G) PETITIONER/S: M/S.JYOTHY LABS LIMITED KANDANASSERY P O, THRISSUR DISTRICT, KERALA-680102, REPRESENTED BY T V THILAKAN, MANAGER-ACCOUNTS. BY ADVS. SHRI.JOSE JOSEPH SMT.ALEENA MARIA JOSE RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER(ASSMT.) SPECIAL CIRCLE-II, COMMERCIAL TAXES, GST COMPLEX, ERNAKULAM -682015. 2 THE ASSISTANT COMMISSIONER(ASMT) STATE GOODS AND SERVICES TAX DEPARTMENT, G S T COMPLEX, ERNAKULAM-682015. 3 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, DEPARTMENT OF FINANCE, SECRETARIAT, TRIVANDUM. SMT. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.25865 OF 2020 2 JUDGMENT Dated this the 12th day of January 2021
Heard the learned counsel appearing for the petitioner as well as the learned Government Pleader appearing for the respondents.
The refund of excess payment determined under Ext.P3 has already been made by the respondents. Learned Government P
The judgment continues below.
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