Thambi Sebastian vs. State Of Kerala
Held
The Court disposed of the writ petition by directing the second respondent to take a final decision on the petitioner's refund application expeditiously, preferably within one month.
Facts
The petitioner sought a refund of Rs. 10,80,540/- deducted towards TDS of CGST and SGST for A.Y. 2016-17. The petitioner also requested directions for the respondents to consider their refund application.
Key Issues
Whether the petitioner is entitled to a refund of TDS deducted, and the timely disposal of the refund application.
Sections Cited
Section 8
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 4TH DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 WP(C) NO. 35521 OF 2023 PETITIONER: THAMBI SEBASTIAN AGED 49 YEARS, THAZHATHEL HOUSE, MELATOOR POST, MALAPPURAM, PIN – 679326 BY ADVS. R.JAIKRISHNA GANESAN M. NARAYANI HARIKRISHNAN C.S.ARUN SHANKAR ANISH P. RESPONDENTS/RESPONDENT: 1 STATE OF KERALA SCHEDULE CASTE AND SCHEDULED TRIBE DEVELOPMENT DEPARTMENT, 2ND FLOOR, MAIN BLOCK, SECRETARIATE THIRUVANANTHAPURAM, REPRESENTED BY SPECIAL SECRETARY, PIN – 695001 2 DIRECTOR SCHEDULED TRIBE DEVELOPMENT DEPARTMENT DIRECTORATE OF SCHEDULED TRIBE DEVELOPMENT DEPARTMENT, 4TH FLOOR, VIKAS BHAVAN, THIRUVANANTHAPURAM, PIN – 695033 3 FOREST INDUSTRIES (TRAVANCORE) LIMITED A KERALA GOVERNMENT COMPANY, THAIKKATTUKARA P.O., ALUVA ERNAKULAM, REPRESENTED BY ITS - MANAGING DIRECTOR, PIN – 683103 4 STATE TAX OFFICER FORMERLY STATE TAX OFFICER (WC & LT) TAX PAYER SERVICES DIVISION STATE GOODS AND SERVICES TAX DEPARTMENT MANJERI, MALAPPURAM, PIN - 676121
W.P.(C.) No.35521/2023 2 5 STATE TAX OFFICER II TAX PAYER SERVICES DIVISION STATE GOODS AND SERVICES TAX DEPARTMENT P
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