M/S. Auro Food Private LTD. vs. Assistant Commissioner Of State Tax
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUE AY, THE 25TH DAY OF JULY 2023 / 3RD SRAVANA, 1945 WP(C) NO. 24062 OF 2023 PETITIONER: M/S. AURO FOOD PRIVATE LTD., 1/800A, KIZHAKKANCHERRY KAVU, 5TH MILE, PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR, B.M. PATEL, PIN - 678611 BY ADVS.HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA PARVATHY MENON RESPONDENTS: 1 ASSISTANT COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 2 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 3 STATE TAX OFFICER (ENQUIRY), STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 4 DEPUTY COMMISSIONER OF STATE TAX SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 5 ASSISTANT COMMISSIONER (ENQUIRY), STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN - 678001 6 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 24062 OF 2023 :: 2 :: JUDGMENT Dated this the 25th day of July 2023 The writ petition is filed to direct the fourth respondent to consider and dispose of Ext.P12 request, within a time limit fixed by this Court.
The petitioner’s case is that, it is an assessee under the Kerala Value Added Tax Act on the rolls of the first respondent. Substantial amounts are due to the petitioner as refund pursuant to Exts.P2, P3, P6 and P7 orders.
Petitioner
has submitted
various representations before the respondents, which are lying unattended. The petitioner has now submitted Ext.P12 letter on 19.6.2023 before the fourth respondent. But, there is inaction on the part of the fourth respondent also. Hence, the writ petition.
Heard; Sri.Harisankar V. Menon, the learned counsel appearing for the petitioner and Smt.Thushara
WP(C) NO. 24062 OF 2023 :: 3 :: James, the learned Senior Government Pleader appearing for the respondents.
Having considered the pleadings and materials on record and taking note of the fact that Ext.P12 representation is pending consideration before the fourth respondent, I deem it appropriate to dispose of the dispose of the writ petition. Resultantly, I order the writ petition as follows: (i) The fourth respondent is directed to consider and dispose of Ext.P12 representation in accordance with law and as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a certified copy of the judgment, after affording the petitioner an opportunity of being heard. (ii) It is made clear that this Court has not expressed anything on the merits of Ext.P12 representation. C.S.DIAS JUDGE jes
WP(C) NO. 24062 OF 2023 :: 4 :: APPENDIX OF WP(C) 24062/2023 PETITIONER EXHIBITS: Exhibit P1 COPY OF COMMON ORDER ISSUED BY THE 2ND RESPONDENT DTD. 11-05-2017 Exhibit P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2013-14 DTD. 20-12-2018 Exhibit P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DTD. 20-12-2018 Exhibit P4 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 25-03-2019 Exhibit P5 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 25-03-2019 Exhibit P6 COPY OF ORDER ISSUED BY THE 3RD RESPODNENT 31-05-2022 Exhibit P7 COPY OF ORDER ISSUED BY THE 2ND RESPONDFENT DTD. 26-12-2019 Exhibit P8 COPY OF ORDER ISSUED BY THE 4TH RESPONDENT DTD. 24-03-2021 Exhibit P9 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 5TH RESPONDENT DTD. 27-04-2021 Exhibit P10 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 05-02-2022 Exhibit P11 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DTD. 05-02-2022 Exhibit P12 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPODNENT DTD. 19-06-2023
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.