P.Muhammed vs. State Of Kerala
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR TUE AY, THE 02ND DAY OF MARCH 2021 / 11TH PHALGUNA, 1942 WP(C).No.5352 OF 2021(T) PETITIONER/S: P.MUHAMMED, AGED 68 YEARS S/O.ABDULLA HAJI (LATE), FATHIMA MANZIL, KEEZHUR, IRITTY, KANNUR-670703. BY ADV. SRI.S.SUNIL KUMAR (PALAKKAD) RESPONDENT/S: 1 STATE OF KERALA,REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001. 2 THE DEPUTY COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION ANNEX, KANNUR-670002. 3 THE ASSISTANT COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, CIVIL STATION ANNEX, KANNUR-670002. SMT. THUSHARA JAMES, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.5352 OF 2021 2 JUDGMENT Dated this the 2nd day of March 2021
Heard both sides.
Learned counsel appearing for the petitioner argued that the petitioner is a dealer under the Kerala Value Added Taxes Act and according to him, excess tax refund on KVAT assessment due to him needs to be adjusted to the order under the amnesty scheme which is passed in his favour. According to the learned counsel appearing for the petitioner, the petitioner has made representation at Ext.P2 for adjusting the amount of refund of the tax to which he is entitled in the amount payable by him under the amnesty scheme. That representation is still pending and therefore, the petitioner wants to get that representation decided within the prescribed time frame.
Learned Government Pleader opposed the petition.
Keeping in mind the facts and circumstances of the instant case, writ the petition can and is disposed of with the following directions:-
The respondents to decide the pending representation at Ext.P2 for adjustment of the amount of tax refund in the amount ordered for availing benefit of the Amnesty Scheme within a period
WP(C).No.5352 OF 2021 3 of three weeks from the date of communication of this judgment. It is directed that the concerned respondent to pass speaking order on the representation at Ext.P2. The petitioner to furnish copy of this judgment to the concerned respondent for necessary compliance. A.M.BADAR ajt JUDGE
WP(C).No.5352 OF 2021 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF THE APPROVED AMNESTY SCHEME DATED 29/01/2021 ISSUED BY RESPONDENT NO.
EXHIBIT P2OF THE REPRESENTATION DATED 15/02/2021 SUBMITTED BEFORE THE RESPONDENT NO.
EXHIBIT P2(A)OF THE ENGLISH TRANSLATION OF EXHIBIT P2 REPRESENTATION. EXHIBIT P3OF THE CERTIFICATE DATED 05/02/2021 ISSUED FROM THE MEITRA HOSPITAL.
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.