Gireesh Babu Alambadan vs. The State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY ,THE 15TH DAY OF MARCH 2019 / 24TH PHALGUNA, 1940 WP(C).No. 7828 of 2019 PETITIONER: GIREESH BABU ALAMBADAN, AGED 44 YEARS, PROPRIETOR, M/S.COMET ENTERPRISES, 23/347, VALIYAVARAMBA, BYPASS ROAD, DOWN HILL.P.O., MALAPPURAM-676 519. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GST DEPARTMENT, MALAPPURAM-676 505. 2 COMMISSIONER OF STATE GST, DEPARTMENT OF STATE GST, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. 3 UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY OF CORPORATE AFFAIRS, NEW DELHI-110 011. BY ADV. SMT. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P. VIJAYAKUMAR, ASSISTANT SOLICITOR GENERAL OF INDIA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No. 7828 of 2019 -2- JUDGMENT The petitioner by Ext. P4 made request before the first respondent to refund the wrongly paid CGST and SGST. The petitioner, apart from seeking a refund of the amount paid as above also have prayer for adjusting the said amount towards IGST. Anyway, I am of the view that a decision shall be taken on the request for refund of CGST and SGST within a period of one week. It is also open for the respondent to consider the request for adjusting the amount towards IGST as well. The writ petition is disposed of as above. A.MUHAMED MUSTAQUE akv JUDGE

WP(C).No. 7828 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 COPY OF REGISTRATION CERTIFICATE OF THE PETITIONER ISSUED BY THE 1ST RESPONDENT DATED 21.5.2018. EXHIBIT P2 COPY OF RECEIPT NO.CPIN:18073200081498 PAYMENT MADE BY THE PETITIONER DATED 17.7.2018. EXHIBIT P3 COPY OF RECEIPT NO.CPIN:18073200198844 PAYMENT MADE BY THE PETITIONER DATED 25.7.2018. EXHIBIT P4 COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 5.3.2019. RESPONDENT'S/S EXHIBITS:NIL. //// CA TO JUDGE