Eveready Industries INDIA Limited vs. The Deputy Commissioner - Kerala High Court, 02 November 2020

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 02ND DAY OF NOVEMBER 2020 / 11TH KARTHIKA, 1942 WP(C).No.23448 OF 2020(E) PETITIONER/S: EVEREADY INDUSTRIES INDIA LIMITED DOOR NO.V/759, EDAPPALLY-MUVATTUPUZHA ROAD CLUB JUNCTION, EDAPPALLY -682024 ERNAKULAM DISTRICT, REPRESENTED BY MR.RATANKUMAR DASH-AUTHORISED SIGNATORY BY ADV. SRI.JOSEPH JERARD SAMSON RODRIGUES RESPONDENT/S: THE DEPUTY COMMISSIONER, SPECIAL CIRCLE-I, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM - 682015 OTHER PRESENT: G.P. DR.THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02.11.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.23448 OF 2020(E) 2

JUDGMENT The petitioner has preferred Ext.P2 application before the respondent seeking a refund of alleged excess tax paid by him. The limited prayer of the petitioner is for a direction to the respondent to consider and pass orders on Ext.P2 application expeditiously, after hearing the petitioner.

Heard the learned counsel for the petitioner and also the learned Government Pleader for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the Bar, I dispose the writ petition with a direction to the respondent to consider and pass orders on Ext.P2 application preferred by the petitioner within six weeks from the date of receipt of a copy of this judgment. The petitioner shall produce a copy of the writ petition together with a copy of this judgment before the respondent for further action. A.K.JAYASANKARAN NAMBIAR JUDGE WP(C).No.23448 OF 2020(E) 3 APPENDIX PETITIONER'S EXHIBITS EXT.P1 COPY OF THE ASSESSMENT ORDER NO.32070249944/08-09(VAT) DATED 17.07.2020 (MODIFIED), ISSUED BY THE RESPONDENT EXT.P2 COPY OF THE APPLICATION DATED 06.09.2020, FOR REFUND ORDER OF RS.15,739/- TOWARDS THE EXCESS TAX PAID EXT.P3 COPY OF THE CIRCULAR NO.9/2016 DATED 25.07.2016, ISSUED BY THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM