Citation : 2021 Latest Caselaw 5266 Ker
Judgement Date : 12 February, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE A.M.BADAR
FRIDAY, THE 12TH DAY OF FEBRUARY 2021 / 23RD MAGHA,1942
WP(C).No.3697 OF 2021(J)
PETITIONER:
ANSARI A.
AGED 55 YEARS
MANAGING PARTNER, M/S.SILVER BUILERS, 1ST FLOOR,
PULIMITTATHU BUILDINGS, MUTHOOR P.O., RAMENCHIRA,
THIRUVALLA, PATHANAMTHTITTA - 689 107.
BY ADV. SRI.C.K.SREEJITH
RESPONDENTS:
1 STATE TAX OFFICER (WORKS CONTRACT),
SGST DEPARTMENT, MINI CIVIL STATION BUILDINGS,
PATHANAMTHITTA P.O. - 689 645.
2 THE DEPUTY COMMISSIONER (APPEALS)
SGST DEPARTMENT, BAPUJI NAGAR, ASRAMAM P.O.,KOLLAM
DISTRICT - 691 002.
3 THE JOINT COMMISSIONER
SGST DEPARTMENT, MINI CIVIL STATION BUILDINGS,
PATHANAMTHITTA P.O. - 689 645.
4 STATE OF KERALA
REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES
DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM -
695 001.
GP-- THUSHARA JAMES .
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.3697 OF 2021(J)
2
JUDGMENT
Dated this the 12th day of February 2021
Heard both sides.
2. The application of the petitioner for refund of the tax in the
light of modified order passed by the Appellate Authority is still
pending before the 1st respondent. By this petition, the petitioner is
praying for directing the 1st respondent to dispose of the application at
Ext.P3 expeditiously.
3. I have heard the learned Government Pleader.
4. As the application at Ext.P3 filed by the petitioner is
reportedly pending before the 1 st respondent, the petition is disposed
of with the following direction.
The 1st respondent shall decide the application at Ext.P3, within a
period of four weeks from today, if the same is already not decided by
him.
Sd/-
A.M.BADAR Nsd //true copy// JUDGE PA to Judge WP(C).No.3697 OF 2021(J)
APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE ASSESSMENT ORDER DT 10/1/2018.
EXHIBIT P2 THE TRUE COPY OF THE APPELLATE ORDER NO.KVATA-(PTA) 23/2018 DT. 28/2/2019.
EXHIBIT P3 THE TRUE COPY OF THE LETTER DT. 14/1/2021.
EXHIBIT P4 THE TRUE COPY OF THE OPTION FOR AMNESTY SCHEME- 2020 AS WELL AS PERMISSION AND E- PAYMENT RECEIPT.
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