Kerala High Court
Smt. Shiji M.R vs The Assistant Commissioner Of State Tax on 3 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:73323
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
WP(C) NO. 14801 OF 2024
PETITIONER:
K. S. SALEESH,
AGED 58 YEARS, S/O. SREEDHARAN,
PROPRIETOR, M/S. SALEESH WOOD INDUSTRIES.,
PARALAM P.O., VENGINISSERY, THRISSUR,
PIN - 680 563.
BY ADV SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES
(NOW KERALA, STATE GOODS & SERVICE TAX
DEPARTMENT), (REDESIGNATED AS DEPUTY COMMISSIONER
OF STATE TAX), SPECIAL CIRCLE, STATE TAX COMPLEX,
POOTHOLE P.O., THRISSUR, PIN - 680 004.
2 THE STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE NATTIKA,
KERALA STATE GOODS &SERVICE TAX DEPARTMENT,
STATE TAX COMPLEX, POOTHOLE P.O., THRISSUR,
PIN - 680 004.
3 THE JOINT COMMISSIONER OF STATE TAX,
KERALA STATE GOODS & SERVICE TAX DEPARTMENT,
STATE TAX COMPLEX, POOTHOLE P.O., THRISSUR,
PIN - 680 004.
BY ADV. JASMINE M. M (GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 03.10.2024, ALONG WITH WP(C).14595/2024, 19607/2024, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:73323
WP(C) Nos.14801, 14595 & 19607of 2024
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
WP(C) NO. 14595 OF 2024
PETITIONER:
K. S. SALEESH,
AGED 58 YEARS, S/O. SREEDHARAN,
PROPRIETOR, M/S. SALEESH WOOD INDUSTRIES,
PARALAM P.O., VENGINISSERY, THRISSUR,
PIN - 680 563.
BY ADV SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES (NOW KERALA, STATE
GOODS & SERVICE TAX DEPARTMENT), [REDESIGNATED AS
DEPUTY COMMISSIONER OF STATE TAX],
SPECIAL CIRCLE, STATE TAX COMPLEX, POOTHOLE P.O.,
THRISSUR, PIN - 680 004.
2 THE STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, NATTIKA,
KERALA GST DEPARTMENT, STATE TAX COMPLEX,
POOTHOLE P.O., THRISSUR, PIN - 680 004.
3 THE JOINT COMMISSIONER OF STATE TAX,
KERALA STATE GOODS & SERVICE TAX DEPARTMENT,
STATE TAX COMPLEX, POOTHOLE P.O., THRISSUR,
PIN - 680 004.
BY ADV. JASMINE M.M (GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 03.10.2024, ALONG WITH WP(C).14801/2024 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:73323
WP(C) Nos.14801, 14595 & 19607of 2024
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
WP(C) NO. 19607 OF 2024
PETITIONER:
SMT. SHIJI M.R.,
AGED 52 YEARS, WIFE OF SALEESH K.S.,
PROPRITRIX, M/S. MRIDHUL TIMBERS, VENGINISSERY,
PARALAM P.O., THRISSUR, PIN - 680 563.
BY ADV SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER OF STATE TAX,
KERALA STATE GOODS & SERVICE TAX DEPARTMENT,
SPECIAL CIRCLE, STATE TAX COMPLEX, POOTHOLE P.O.,
THRISSUR, PIN - 680 004.
2 THE STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, NATTIKA,
KERALA GST DEPARTMENT, STATE TAX COMPLEX,
POOTHOLE P.O., THRISSUR, PIN - 680 004.
3 THE JOINT COMMISSIONER OF STATE TAX,
KERALA STATE GOODS & SERVICE TAX DEPARTMENT,
STATE TAX COMPLEX, POOTHOLE P.O., THRISSUR,
PIN - 680 004.
BY ADV. JASMINE M. M (GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 03.10.2024, ALONG WITH WP(C).14801/2024 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2024:KER:73323
WP(C) Nos.14801, 14595 & 19607of 2024
4
JUDGMENT
[WP(C) Nos.14801, 14595 and 19607 of 2024] Though the petitioners in these cases had a grievance that certain amounts of refund due to the petitioners had not been granted by the authorities at the time of filing of these writ petitions, it is not disputed before me that by now the refunds due to the petitioners have been granted. The petitioners in these cases have a claim for interest on delayed refund. At least at the first instance, it is for the petitioners to raise such a claim before the competent authority.
2. In that view of the matter, these writ petitions will stand disposed of directing that if the petitioners were to make claims for interest on delayed refunds before the competent authority, the competent authority shall take a decision on such claims after affording an opportunity of hearing to the respective petitioners. The petitioners shall file their respective representations before the competent authority within a period of one month from the date of receipt of a certified copy of this judgment. If such representations are received, the competent 2024:KER:73323 WP(C) Nos.14801, 14595 & 19607of 2024 5 authority shall take a decision thereon within a period of three months from the date on which such representations are received.
Writ petitions are disposed of as above.
Sd/-
GOPINATH P. JUDGE ats 2024:KER:73323 WP(C) Nos.14801, 14595 & 19607of 2024 6 APPENDIX OF WP(C) 14801/2024 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32080617235/2010-11 DATED 19-11-2015 ISSUED BY THE 1 ST RESPONDENT Exhibit P2 TRUE COPY OF THE APPEAL ORDER KVATA 2603/ 2015 DATED 20-8-2016 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS)-I, COMMERCIAL TAXES, ERNAKULAM.
Exhibit P3 TRUE COPY OF THE ORDER TA (VAT) NO.364/2016 DATED 09-02-2018 ISSUED BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM. Exhibit P4 TRUE COPY OF CHALAN NO.414 DATED 07-07-2016 ISSUED BY THRISSUR SUB TREASURY. Exhibit P4(a) TRUE COPY OF CHALAN NO.94 DATED 11-08-2016 ISSUED BY THRISSUR SUB TREASURY. Exhibit P4(b) TRUE COPY OF RECEIPT NO.724270 DATED 23-09-2016 ISSUED BY THE VILLAGE OFFICER, VINGINISSERY VILLAGE Exhibit P5 TRUE COPY OF THE JUDGMENT IN OT.REV.
NO.55/2018 DATED 16-06-2023 Exhibit P6 TRUE COPY OF THE APPLICATION DATED 05-01-2024 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT 2024:KER:73323 WP(C) Nos.14801, 14595 & 19607of 2024 7 APPENDIX OF WP(C) 14595/2024 PETITIONER'S EXHIBITS Exhibit P 1 TRUE COPY OF THE ASSESSMENT ORDER NO32080617235/2013-14 DATED 26-10-2015 ISSUED BY THE LST RESPONDENT Exhibit P2 TRUE COPY OF THE APPEAL ORDER KVATA APPEALNO2317/2015 DATED 24-I -2022 ISSUED BY THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, THRISSUR Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER NO.32080617235/2013-14 (REVISED) DATED 01-11-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P4 TRUE COPY OF THE REQUEST DATED 5-01-2024 FILED BEFORE THE 2ND RESPONDENT RESPONDENT'S ANNEXURES ANNEXURE R2(a) A TRUE COPY OF THE ORDER OF REFUND DATED 03.05.2024.
ANNEXURE R2(b) A TRUE COPY OF THE ORDER OF REFUND DATED 08-05-2024.
ANNEXURE R2(c) A TRUE COPY OF THE ORDER OF REFUND DATED 11-04-2024.
2024:KER:73323 WP(C) Nos.14801, 14595 & 19607of 2024 8 APPENDIX OF WP(C) 19607/2024 PETITIONER'S EXHIBITS Exhibit P1 TRUE COPY OF ASSESSMENT ORDER NO.32080673924/2012-13 DATED 18-03-2019 ISSUED BY 1ST RESPONDENT Exhibit P2 TRUE COPY OF APPEAL ORDER NO.269/2019 DATED 25-10-2019 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS) GST DEPARTMENT, THRISSUR Exhibit P3 TRUE COPY OF ASSESSMENT ORDER NO.32080673924/2012-13 DATED 28-01-2020 ISSUED BY 1ST RESPONDENT.
Exhibit P4 TRUE COPY OF THE REQUEST DATED 5-01-2024 SUBMITTED BEFORE THE 2 ND RESPONDENT [ADDRESSED TO 1 ST RESPONDENT]. RESPONDENT'S ANNEXURES Annexure R2(a) A true copy of the order of refund dated 07/06/2024