Gopalakrishna Enterprises vs. The State Of Kerala

WP(C)/33439/2019HC KeralaGSTCNR KLHC01087258201919 December 2019Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR3 pages
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Held

The Court directed the respondent to consider and pass orders on the petitioner's request within three weeks. The petitioner was also directed to provide copies of the writ petition and judgment to the respondent.

Facts

The petitioner sought to adjust advance tax paid towards arrears of tax for the assessment year 2016-17. The petitioner's prayer was for a direction to the respondent to consider and pass orders on their request expeditiously.

Key Issues

The primary issue was whether the respondent should be directed to consider the petitioner's request for adjustment of advance tax paid against tax arrears.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR THURSDAY, THE 19TH DAY OF DECEMBER 2019/28TH AGRAHAYANA, 1941 W.P(C).No.33439 OF 2019(D) PETITIONER: GOPALAKRISHNA ENTERPRISES MARUTI SADAN,BANK ROAD, KASARAGOD,PIN-671121, REPRESENTED BY ITS PROPRIETOR MRS.SHUBA BHAT, AGED 61 YEARS, WIFE OF SRI.K.BABUJEE BHAT. BY ADVS.SRI.M.RISHIKESH SHENOY SRI.GEORGE G.POOTHICOTE RESPONDENTS: 1 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,THIRUVANANTHAPURAM, PIN-695001. 2 THE STATE TAX OFFICER-III, OFFICE OF THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT,KERALA,KASARAGOD,PIN-671121. 3 THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES,(ITMC), IT MANAGEMENT CELL,5TH FLOOR, TAX TOWER,KILLIPPALAM,KARAMANA.P.O, THIRUVANANTHAPURAM,PIN-695002. BY SMT.M.M.JASMINE, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C).NO.33439/2019 J U D G M E N T The petitioner has preferred Ext.P6 request before the 2nd respondent, seeking for an adjustment

The judgment continues below.

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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.