M/S. Wimrock Grante (P) LTD. vs. The State Tax Officer
Held
The Court directed the 1st respondent (State Tax Officer) to consider and pass an appropriate order on the petitioner's refund application. This consideration should be done expeditiously, preferably within two months.
Facts
The petitioner sought a direction to the State Tax Officer to pass orders on their refund request for excess tax paid for the financial year 2014-15. The petitioner had filed a refund application (Ext.P4) on June 14, 2023.
Key Issues
Whether the respondent authorities should be directed to process the petitioner's refund application for excess tax paid.
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 FRIDAY, THE 22ND DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WP(C) NO. 21827 OF 2023 PETITIONER/S: M/S. WIMROCK GRANTE (P) LTD., THEKKUMALA, VADASSERIKKARA P.O., PATHANAMTHITTA, REPRESENTED BY ITS MANAGING DIRECTOR, RAJU K. THOMAS. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENT/S: 1 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA., PIN - 689645 2 DEPUTY COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, TAXPAYER SERVICES DIVISION, PATHANAMTHITTA-689645., PIN - 689645 3 INSPECTING ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, PATHANAMTHITTA-689645., PIN - 689645 4 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM- 695001., PIN - 695001 OTHER PRESENT: JASMINE M.M.-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.21827 of 2023 2 JUDGMENT Dated this the 22nd day of December, 2023 The present writ petition has been filed seeking t
The judgment continues below.
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