Friday vs For Information Purpose Only
2021 Latest Caselaw 11809 Ker

WP(C) 9644/2021                                1/2



                  IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                            Present:
                     THE HONOURABLE MR. JUSTICE A.M.BADAR

                      Friday,the 9th day of April 2021/19th Chaithra, 1943
                                   WP(C) No.9644/2021(E)
PETITIONER
           For information purpose only
       KRAYONS INTERIOR SOLUTIONS (INDIA) P LTD.
       37/2134, 4TH FLOOR, KRAYONS TOWER, MRA PLOT 78, OPP. OLIMUGHAL
       JUMA MASJID, MAVELIPURAM JUNCTION, KAKKANAD, KOCHI - 682030,
       REPRESENTED BY ITS MANAGING DIRECTOR, MR.LITTO JOHNSON.
RESPONDENTS
1.THE DEPUTY COMMISSIONER OF STATE TAX
     OFFICE OF THE JOINT COMMISSIONER, (WC), SGST DEPARTMENT, CLASS
     TOWER, KARGIL LANE, OLD RAILWAY STATION ROAD, ERNAKULAM -
     682018
2.THE COMMISSIONER OF STATE TAXES,
     TAX TOWER, KILLIPALAM, KARAMANA P.O, THIRUVANANTHAPURAM -
     695002.
3.THE NODEL OFFICER FOR STATE GST,
     GOODS AND SERVICES TAX DEPARTMENT, KARAMANA,
     THIRUVANANTHAPURAM, KERALA - 695002.

   Writ Petition (civil) praying inter alia that in the circumstances stated in the affidavit filed
along with the WP(C) the High Court be pleased to issue a direction to the first respondent to
reconsider the matter by issuing refund order to the petitioner on the basis of GSTR-3B returns
filed for the period April 2018 to March 2019 forthwith within a specified period of time.


   This petition coming on for admission upon perusing the petition and the affidavit filed in
support of WP(C) and upon hearing the arguments of SRI. K.LATHA, Advocate for the
petitioner and of GOVERNMENT PLEADER for respondents, the court passed the
following:
 WP(C) 9644/2021                                2/2




                                          ORDER

What is impugned in the instant petition is only a show cause notice. Issue notice before admission to the respondents. Learned Government Pleader takes notice for the respondents.

For information purpose only In the meanwhile, the petitioner is free to participate in the show cause proceedings as well filing reply at Ext.P6 and citing Judgment of the Hon'ble Supreme Court to the respondent authority .

09-04-2021 Sd/-

A.M.BADAR,JUDGE

/true copy/ Sd/-

ASSISTANT REGISTRAR

EXHIBIT P6 - THE TRUE COPY OF THE REPLY LETTER DATED 05.03.2021 FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT AGAINST THE EXHIBIT P5 REJECTION NOTICE.