Kerala High Court
M/S.Southern Fast Food Company Private ... vs Commissioner Of Commercial Taxes on 14 July, 2025
2025:KER:51702
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
MONDAY, THE 14TH DAY OF JULY 2025 / 23RD ASHADHA, 1947
WP(C) NO. 21456 OF 2025
PETITIONER/S:
M/S.SOUTHERN FAST FOOD COMPANY PRIVATE LIMITED
HAVING REGISTERED OFFICE AT TC 2/1360(1), OPPOSITE
VYDHYUTHI BHAVAN, PATTOM P.O., THIRUVANANTHAPURAM,
CORPORATE OFFICE AT 1ST FLOOR, KARUKATHARAYIL
PLAZA, SEAPORT-AIRPORT ROAD, CHITTETHUKARA,
KAKKANAD, KOCHI, REPRESENTED BY ITS DIRECTOR
(CORPORATE ADMINISTRATOR), R.JALARAM, PIN - 682037
BY ADV SRI.M.SREEKUMAR
RESPONDENT/S:
1 COMMISSIONER OF COMMERCIAL TAXES
TAX TOWER, THIRUVANANTHAPURAM, PIN - 695014
2 DEPUTY COMMISSIONER (INTELLIGENCE),
COMMERCIAL TAXES, ERNAKULAM, PIN - 682018
3 COMMERCIAL TAX OFFICER,III CIRCLE,CLASS TOWER,
KARGIL LANE, ERNAKULAM, PIN - 682018
4 STATE TAX OFFICER,STATE GOODS & SERVICE TAX
DEPARTMENT,KALAMASSERY, ERNAKULAM, PIN - 682015
SHRI.ARUN AJAY SANKAR, G.P
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 14.07.2025, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
W.P.(C) No.21456 of 2025
2
2025:KER:51702
JUDGMENT
The petitioner was a registered dealer under the KVAT Act. As per Ext.P3, the Commercial Tax Officer, Amaravila initiated proceedings under Section 47(2) of the KVAT Act against the petitioner after intercepting a consignment of the petitioner, and demanded an amount of Rs.5,07,790/-, being double the amount of the tax allegedly attempted to be evaded. The petitioner approached this Court challenging the same, and as per Ext.P4 judgment, this Court ordered the release of the goods to the petitioner on condition of deposit of 30% of the amount and on furnishing bond for the remaining amount, pending final adjudication of the proceedings. In compliance of Ext.P4, the petitioner deposited the amount and furnished the security bond as evidenced by Ext.P5 series documents. Rs.1,52, 337/- is the amount remitted by the petitioner towards 30% of the amount demanded.
2. Later, as per Ext.P6, the adjudication under Section 47 was completed in favour of the petitioner, wherein, the W.P.(C) No.21456 of 2025 3 2025:KER:51702 petitioner was exonerated. The amount was directed to be refunded and also ordered to release the petitioner from the obligations under the bond. Even though the said order was passed as early as on 19.07.2018, the refund has not been sanctioned till now. Exts.P7 to P11 are the requests placed by the petitioner, before the authorities concerned right from the year 2018-2025. However there is no proper response from the part of the respondents in releasing the same.
3. After hearing the learned counsel for the petitioner and the learned Government Pleader, I find that, since Ext.P6 order has become final, there is no justification in not releasing the amount. It is evident that the petitioner has been claiming this amount right from the issuance of Ext.P6. Therefore, some directions are to be issued to the competent authority to release the said amount within a time frame.
In such circumstances, this writ petition is disposed of, directing that, the officer competent among respondents 3 and 4 shall ensure that the amount deposited by the petitioner, and W.P.(C) No.21456 of 2025 4 2025:KER:51702 ordered to be refunded as per Ext.P6, shall be refunded to the petitioner within a period of two months from the date of receipt of a copy this judgment along with the interest which the petitioner is eligible for, as per the statutory provisions. The petitioner shall also be released from the obligation from the bond which they executed.
Sd/-
ZIYAD RAHMAN A.A. JUDGE rpk W.P.(C) No.21456 of 2025 5 2025:KER:51702 APPENDIX OF WP(C) 21456/2025 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE DATED 15..05..2018 ISSUED BY THE 4TH RESPONDENT I Exhibit P2 TRUE COPY OF REGISTRATION CERTIFICATE DATED 05..02..2015 ISSUED BY THE 3RD RESPONDENT Exhibit P3 TRUE COPY OF THE NOTICE NO.227/15-16 DATED 05..06..2015 ISSUED BY THE COMMERCIAL TAX INSPECTOR Exhibit P4 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WP©NO.21646/2015 DATED
17..07..2015 Exhibit P5 TRUE COPY OF THE COVERING LETTER DATED
22..07. 2015 FROM THE PETITIONER TO THECOMMERCIAL TAX OFFICER, AMARAVILA CHECK POST Exhibit P5(a) TRUE COPY OF THE SECURITY BOND DATED
22..07..2015 SUBMITTED BY PETITIONER BEFORE THE COMMERCIAL TAX OFFICER, AMARAVILA CHECK POST Exhibit P5(b) TRUE COPY OF THE DEMAND DRAFT FOR RS.1,52,337/- DATED 21..07..2015 Exhibit P6 TRUE COPY OF THE ORDER DATED
19..07..2018 ISSUED BY THE INTELLIGENCE OFFICER, RAPID ACTION-I, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE) Exhibit P7 TRUE COPY OF THE APPLICATION DATED
10..12..2018 SUBMITTED BY THE PETITIONER BEFORE THE COMMERCIAL TAX OFFICER, AMARAVILA CHECK POST Exhibit P8 TRUE COPY OF THE REQUEST DATED
21..06..2022 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P9 TRUE COPY OF THE REQUEST DATED
22..11..2022 SUBMITTED BY THE W.P.(C) No.21456 of 2025 6 2025:KER:51702 PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P10 TRUE COPY OF EMAIL DATED 28..04..2025 Exhibit P11 TRUE COPY OF THE EMAIL DATED
13..05..2025 SENT BY THE PETITIONER TO THE 4TH RESPONDENT AND REPLY OF THE 4TH RESPONDENT DATED 14..05..2025