Ramesh P. vs. The State Of Kerala

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WP(C)/1692/2024HC KeralaGSTCNR KLHC01003637202419 January 2024Bench: HONOURABLE MR. JUSTICE D. K. SINGH4 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 19TH DAY OF JANUARY 2024 / 29TH POUSHA, 1945 WP(C) NO. 1692 OF 2024 PETITIONER: RAMESH P., AGED 50 YEARS, S/O. P. K. UNNI, LAKSHMI VIHAR, PUDUPPARIYARAM POST, PALAKKAD, PIN – 678731. BY ADVS. SRI. BLEIMY T. JOSE SRI. K. JAYASANKAR (KAPRASSERY) RESPONDENTS: 1 THE STATE OF KERALA, REP. BY SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001. 2 THE COMMISSIONER OF COMMERCIAL TAXES (STATE TAXES) SGST DEPARTMENT, PERUMANOOR P. O., ERNAKULAM DISTRICT, PIN – 682015. 3 ASSISTANT COMMISSIONER FOR TAXES, SPECIAL CIRCLE-II, SGST DEPARTMENT, PERUMANOOR P. O., ERNAKULAM DISTRICT, PIN – 682015. 4 THE SALES TAX OFFICER-II, COMMERCIAL TAXES (KERALA GOODS AND SERVICES TAX), SGST DEPARTMENT, CIRCLE II, OLD RAILWAY STATION ROAD, NEAR ERNAKULAM, NORTH POLICE STATION, ERNAKULAM, PIN – 682018. BY ADV. SMT. RESHMITA RAMACHANDRAN – GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C) NO. 1692 OF 2024 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No. 1692 of 2024 ------------------------- Dated this the 19th day of January, 2024 JUDGMENT

1.

The present writ petition has been filed for the following reliefs; (i) to issue a writ of mandamus or any other appropriate writ or order or direction commanding the refund/return the security deposit made with Value Added Tax (VAT) Department, State of Kerala made by the petitioner for VAT Registration No. (TIN32071679932) on behalf of M/s. AEON FOODS & Cosmetics (P) Ltd., Ernakulam in the light of Ext. P1; (ii) To consider Ext. P2 letter dated 08/11/2023 within the time frame of one month; (iii) Dispense with filing of the translation of vernacular documents; (iv) Grant any other appropriate relief, which is prayed by the petitioner during the course of hearing which this Honourable Court may deem fit and proper in the facts and circumstances of the case.

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2.

This Court does not find that the petitioner is entitled to file the writ petition on behalf of M/s. AEON FOODS & Cosmetics (P) Ltd., Ernakulam. There is no Board resolution authorising the petitioner to file the writ petition. In view thereof, this writ petition is not maintainable and, it is hereby dismissed. DINESH KUMAR SINGH JUDGE Svn

WP(C) NO. 1692 OF 2024 4 APPENDIX OF WP(C) 1692/2024 PETITIONER’S EXHIBITS EXHIBIT P1OF THE PRINTOUT PRODUCED FROM THE WEBSITE OF

Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.