Sathyapalan vs. The Joint Commissioner - Kerala High Court, 11 July 2022

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 11TH DAY OF JULY 2022 / 20TH ASHADHA, 1944 WP(C) NO. 22261 OF 2022 PETITIONER/S: SATHYAPALAN AGED 80 YEARS S/O NARAYANAN, PROPRIETOR - THADATHIL TIMBERS, KANAKAPALAM.P.O , ERUMELY, KOTTAYAM , PIN - 686509 BY ADVS. K.R.AVINASH (KUNNATH) ABDUL RAOOF PALLIPATH M.K.SUMOD PRAJIT RATNAKARAN RESPONDENT/S: 1 THE JOINT COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT , COLLECTORATE.P.O, KOTTAYAM, PIN - 686002 2 THE STATE TAX OFFICER-PONKUNNAM COMMERCIAL TAX OFFICE, PONKUNNAM.P.O, KOTTAYAM, PIN - 686506 3 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY. DEPARTMENT OF REVENUE - GOVERNMENT OF KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM , PIN - 695001 BY ADV GOVERNMENT PLEADER DR. THUSHARA JAMES (SR. GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).22261/22 2

JUDGMENT Petitioner has approached this Court being aggrieved by the fact that his application for refund of certain excess amounts allegedly paid by him under the Kerala Value Added Tax Act (hereinafter referred to as the KVAT Act) has not been allowed in full through Ext.P3 proceedings dated 20.4.2021 of the 1st respondent. It is submitted that all the records were not before the 1 st respondent at the relevant time and therefore, the petitioner had filed Ext.P1 seeking a reconsideration of the amounts determined as refundable in terms of Ext.P3. 2. The learned Senior Government Pleader appearing for the respondents would point out that Ext.P3 is an appealable order in terms of Section 55 of the KVAT Act and if the petitioner has any grievance in respect of Ext.P3, it is for the petitioner to approach the Tribunal. It is submitted that all the additional materials that the petitioner has to place on record can be considered by the Tribunal and the 1st respondent cannot reconsider Ext.P3 order once it has been issued.

Having regard to the facts and circumstances of the case and considering the nature of the claim put forth by the petitioner, I am of the opinion that the petitioner may file an appeal before the Tribunal against Ext.P3 order and the Tribunal shall, while disposing of the appeal to be filed by the petitioner, take into account any additional materials that may be placed on record by the petitioner to determine whether the correct amount has been refunded to the petitioner in terms of Ext.P3. If such an appeal is filed within a period of two weeks from the date of receipt of a certified copy of this judgment, the same shall be treated as one filed within time and appropriate orders shall be passed thereon, after affording an opportunity of hearing to the petitioner.

The writ petition is disposed of as above. GOPINATH P. JUDGE okb/11.7 //// P.S. to Judge APPENDIX OF WP(C) 22261/2022 PETITIONER EXHIBITS Exhibit P1 THEOF THE REQUEST DATED 18.10.2021 MADE BY THE PETITIONER TO THE STATE TAX OFFICER - PONKUNNAM Exhibit P2 THEOF THE REQUEST DATED 18.10.2021 SUBMITTED BY THE PETITIONER TO THE JOINT COMMISSIONER - KOTTAYAM, STATE GOODS AND SERVICES TAX DEPARTMENT Exhibit P3 THEOF THE ORDER NO:DC/KTM/1776/2018-D5 DATED 20.04.2021 OF JOINT COMMISSIONER - KOTTAYAM, STATE GOODS AND SERVICES TAX DEPARTMENT Exhibit P4 THEOF THE K-VAT ONLINE TRANSACTION DETAILS FROM JUNE 2010 TO JUNE 2016 OF THADATHIL TIMBERS Exhibit P5 THEOF THE STATEMENT OF TRANSACTIONS OF ACCOUNT NO: 67105026570 OF THE STATE BANK OF INDIA FORM 19.04.2010 TO 12.03.2019 Exhibit P6OF THE CERTIFICATE DATED 09.07.2019 ISSUED BY THE RANGE FOREST OFFICER - ERUMELY FOR FINANCIAL YEAR 2012 - 13 Exhibit P7 .OF THE CERTIFICATES DATED 09.07.2019 ISSUED BY THE RANGE FOREST OFFICER - ERUMELY FOR FINANCIAL YEAR 2013 - 14 Exhibit P8OF THE CERTIFICATES DATED 09.07.2019 ISSUED BY THE RANGE FOREST OFFICER - ERUMELY FOR FINANCIAL YEAR 2014-15 Exhibit P9OF THE CERTIFICATES DATED 09.07.2019 ISSUED BY THE RANGE FOREST OFFICER - ERUMELY FOR FINANCIAL YEAR 2015-16