Cause title — parties, addresses and appearances
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
WEDNESDAY, THE 7TH DAY OF MARCH 2018 / 16TH PHALGUNA, 1939
WP(C).No. 7593 of 2018
PETITIONER
SIVADAS T. MENON,
PROPRIETOR, M/S.KERALA TECH MACHINES & EQUIPMENTS,
XV/164, THAYYALACKAL BUILDING, NAYARANGADI,
KALLUR P.O., PIN-680317, THRISSUR DISTRICT.
BY ADV.SRI.TOMSON T.EMMANUEL
RESPONDENTS:
1. COMMERCIAL TAX OFFICER,
GOODS AND SERVICES TAX DEPARTMENT,
MINI CIVIL STATION, IRINJALAKKUDA-680121.
2. COMMISSIONER OF COMMERCIAL TAXES,
TAX TOWER, KARAMANA P.O.,
THIRUVANANTHAPURAM-695022.
3. STATE OF KERALA,
TAXES (B) DEPARTMENT, STATE GOODS & SERVICE TAX
DEPARTMENT,
SECRETARIAT, THIRUVANANTHAPURAM-695001,
REPRESENTED BY ITS SECRETARY TO GOVERNMENT.
BY GOVERNMENT PLEADER:SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07-03-2018,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 7593 of 2018 (Y)
APPENDIX
PETITIONER'S EXHIBITS
EXHIBIT P1 TRUE COPY OF ANNUAL E-RETURN IN FORM NO.10
DATED 31.05.2016, SUBMITTED BY PETITIONER FOR
2015-16, WITH AN EXCESS TAX OF RS.7,99,041/- DUE AS
REFUND.
EXHIBIT P2 TRUE COPY OF CLOSING STOCK INVENTORY AS ON
31.03.2016 UPLOADED ALONG WITH EXT P1 ANNUAL
RETURN.
EXHIBIT P3 TRUE COPY OF RELEVANT PAGES OF AUDIT REPORT IN
FORM NO.13 AND 13A SUBMITTED BY PETITIONER
BEFORE 1ST RESPONDENT FOR 2015-16.
EXHIBIT P4 TRUE COPY OF AUDITED FINANCIAL STATEMENT FOR
2015-16 SUBMITTED BY PETITIONER ALONG WITH EXT
P3 BEFORE 1ST RESPONDENT.
EXHIBIT P5 TRUE COPY OF FORM NO.21CC APPLICATION FOR
REFUND OF RS.7,99,041/- SUBMITTED ALONG WITH
ENCLOSURES UNDER A COVERING LETTER DATED
29.06.2016, ACKNOWLEDGED BY 1ST RESPONDENT.
EXHIBIT P6 TRUE COPY OF PROOF OF SUBMISSION OF 'C' FORM
DECLARATION FOR THE INTERSTATE SALES MADE
DURING THE YEAR 2015-16, BEFORE 1ST RESPONDENT.
EXHIBIT P7 TRUE COPY OF CIRCULAR NO.15/2012 DATED 04.06.2012
ISSUED BY 2ND RESPONDENT IN DIRECTING TO DISPOSE
OFF REFUND APPLICATION IN FORM NO.21CC WITHIN 2
MONTHS OF RECEIPT.
EXHIBIT P8 TRUE COPY OF JUDGMENT DATED 20.10.2014 PASSED BY
THIS HON'BLE COURT IN WRIT PETITION (C) NO.27231 OF
2014, FOR SPEEDY DISPOSAL OF REFUND APPLICATION.
RESPONDENT'S EXHIBITS:NIL
//TRUE COPY//
SD/-
PA TO JUDGE
rsr
P.B.SURESH KUMAR, J.
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W.P.(C).No.7593 of 2018
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Dated this the 7th day of March, 2018
J U D G M E N T
The grievance of the petitioner in the writ petition concerns the inaction on the part of the first respondent in taking a decision on Ext.P5 application preferred by the petitioner for refund of the tax paid in terms of the provisions contained in the Kerala Value Added Tax Act. The limited prayer made by the learned counsel for the petitioner, when this matter was taken up for admission, is for a direction to the first respondent to take a decision on Ext.P5 application within a time frame.
2.Heard the learned counsel for the petitioner as also the learned Government Pleader.
W.P.(c).No.7593 of 2018 : 2 :
3.The learned Government Pleader sought time for getting instructions to ascertain whether Ext.P5 application is still pending. However, having regard to the facts and circumstances of the case, the writ petition is disposed of directing the first respondent to take a decision on Ext.P5 application within one month from today, if the same has so far not been disposed of. P.B.SURESH KUMAR
JUDGE rsr
