Zeba Lab Furniture PVT. LTD. vs. State Assistant Commissioner
Held
The Court directed the first respondent to consider and pass appropriate orders on the refund applications. This action is to be taken within six weeks after issuing notice to the petitioner.
Facts
The petitioner filed applications seeking refund of excess input tax credit. These applications were submitted to the first respondent.
Key Issues
The primary issue was the delay in processing the petitioner's refund applications for excess input tax credit.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE FRIDAY, THE 28TH DAY OF DECEMBER 2018 / 7TH POUSHA, 1940 WP(C).No.42516 of 2018 PETITIONER/S: M/S. ZEBA LAB FURNITURE PVT. LTD., KINFRA EXPORT PROMOTION INDUSTRIES PARK, INFO PARK P.O KAKKANAD, COCHIN-682 042,REPRESENTED BY ITS FINANCE AND ADMIN MANAGER,SRI PAUL T.K. BY ADV. SRI.TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICES TAX DEPARTMENT, SPECIAL CIRCLE-1, ERNAKULAM, COCHIN-682 015. 2 COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWER, KARAMANA P.O., THIRUVANANTHAPURAM-695 022. 3 STATE OF KERALA, TAXES (B) DEPARTMENT, STATE GOODS AND SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001, REPRESENTED BY ITS SECRETARY TO GOVERNMENT BY GOVERNMENT PLEADER, SRI.SYAM PRASANTH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.12.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.42516 of 2018 2 JUDGMENT The petitioner approached the first respondent with Exts.P3 to P3(c) applications seeking refund of excess inputs tax credit. There shall be a direction to the first respo
The judgment continues below.
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