Al-Manama Hyper Market vs The Assistant Commissioner ...
2021 Latest Caselaw 3741 Ker

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

     TUESDAY, THE 02ND DAY OF FEBRUARY 2021 / 13TH MAGHA,1942

                       WP(C).No.2638 OF 2021(D)


PETITIONER:

               AL-MANAMA HYPER MARKET
               GRANT PLAZA BUILDING, FORT ROAD, KANNUR-1,
               REPRESENTED BY ITS MANAGING PARTNER A.K.SABEER.

               BY ADV. SRI.SERGI JOSEPH THOMAS

RESPONDENTS:

      1        THE ASSISTANT COMMISSIONER (ASSESSMENT)
               STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL
               CIRCLE, CIVIL STATION ANNEX, KANNUR-670002, NOW RE-
               DESIGNATED AS DEPUTY COMMISSIONER, STATE GOODS AND
               SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, CIVIL STATION
               ANNEX, KANNUR-670002.

      2        COMMISSIONER OF STATE GOODS AND SERVICE TAX
               DEPARTMENT,
               TAX TOWER, KILLIPPALAM, KARAMANA P.O.,
               THIRUVANANTHAPURAM-695002.




               GP-- THUSHARA JAMES .

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.2638 OF 2021(D)

                                         2

                                  JUDGMENT

Dated this the 2nd day of February 2021

It is the case of the petitioner that he had paid excess input tax in the

financial year 2011-2012 and despite submission of application at Ext.P1 in

Form 21CC way back in the year 2012, the said application is not yet decided.

The petitioner apprehends that respondents may initiate Revenue Recovery

Proceedings against the petitioner in respect of dues claimed as per

assessment order of the year 2015-16 without adjustment of an amount of

Rs.6,38,847/- to which the petitioner is entitled as refund of excess input tax.

2. After hearing both the parties, the petition is being disposed of

with the following direction.

3. The petitioner to remain present before the 1 st respondent on

05/02/2021 at 11.30 am with all necessary records and after hearing the

petitioner, the 1st respondent shall decide the application at Ext.P1 within a

period of one week thereof. An authenticated copy of this order be supplied to

both the parties for communicating the same to the 1st respondent.

The petition is accordingly disposed of.

Sd/-

                                                      A.M.BADAR
Nsd                                                      JUDGE
//true copy//
PA to Judge
 WP(C).No.2638 OF 2021(D)




                           APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1           TRUE COPY OF THE FORM 21CC APPLICATION

DATED 30.6.2012 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE REMINDER DATED 6.12.2018 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE REQUEST DATED 26.12.2020 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.