K.R.Ushasree vs The Deputy Commissioner ...
2021 Latest Caselaw 12226 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

              THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN

     FRIDAY, THE 23RD DAY OF APRIL 2021 / 3RD VAISAKHA, 1943

                       WP(C).No.10197 OF 2021(Y)


PETITIONER:

               K.R.USHASREE,
               AGED 60 YEARS,
               PROPRIETRIX, M/S.SAI EXPORT ENTERPRISES,
               PRASANTHI NAGAR, MANGAD, KOLLAM.

               BY ADVS.
               SRI.HARISANKAR V. MENON
               SMT.MEERA V.MENON

RESPONDENTS:

      1        THE DEPUTY COMMISSIONER (ASSESSMENT),
               SPECIAL CIRCLE,
               STATE GOODS & SERVICES TAX DEPARTMENT,
               KOLLAM-691 001.

      2        THE TAHSILDAR (RR),
               TALUK OFFICE, KOLLAM-691 001.


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION          ON
23.04.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.10197 OF 2021(Y)

                                    2

                   P.V.KUNHIKRISHNAN, J
           ----------------------------------
                W.P.(C.) No.10197 of 2021
           ----------------------------------
           Dated this the 23rd day of April, 2021

                             JUDGMENT

Petitioner was an assessee under the

KVAT/CST Act on the roles of the first

respondent. This writ petition is filed for

issuing appropriate direction to first

respondent to credit an amount of

Rs.19,99,232/- (Rupees nineteen lakh ninety

nine thousand and two hundred and thirty two

only) paid along with the return for 2010-2011

on CST Act, which according to the petitioner,

credited originally while issuing Ext.P1

assessment order.

2. Narrating this request, the petitioner

submitted Ext.P6 representation before the

first respondent. Without expressing any WP(C).No.10197 OF 2021(Y)

opinion on merit, there can be a direction to

the first respondent to consider Ext.P6

representation within a time frame.

Therefore, this writ petition is

disposed, directing the first respondent to

consider and pass appropriate orders on Ext.P6

representation as expeditiously as possible, at

any rate, within one month from the date of

receipt of a copy of this judgment.

Sd/-

P.V.KUNHIKRISHNAN JUDGE ww WP(C).No.10197 OF 2021(Y)

APPENDIX PETITIONER'S EXHIBITS:

EXHIBIT P1 ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11.

EXHIBIT P2 ORDER ISSUED BY THE DY.COMMISSIONER (APPEALS), KOLLAM IN KVATA 268/2015.

EXHIBIT P3 REVISED ORDER ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P4 APPELLATE ORDER ISSUED BY THE DY.

COMMISSIONER (APPEALS), KOLLAM.

EXHIBIT P5 ORDER ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P6 REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.