M/S.Jyothy Labs Limited vs The Assistant ...
2021 Latest Caselaw 1139 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

    TUESDAY, THE 12TH DAY OF JANUARY 2021 / 22TH POUSHA, 1942

                       WP(C).No.25865 OF 2020(G)


PETITIONER/S:

                M/S.JYOTHY LABS LIMITED
                KANDANASSERY P O,
                THRISSUR DISTRICT, KERALA-680102,
                REPRESENTED BY T V THILAKAN, MANAGER-ACCOUNTS.

                BY ADVS.
                SHRI.JOSE JOSEPH
                SMT.ALEENA MARIA JOSE

RESPONDENT/S:

      1         THE ASSISTANT COMMISSIONER(ASSMT.)
                SPECIAL CIRCLE-II, COMMERCIAL TAXES, GST COMPLEX,
                ERNAKULAM -682015.

      2         THE ASSISTANT COMMISSIONER(ASMT)
                STATE GOODS AND SERVICES TAX DEPARTMENT,
                G S T COMPLEX, ERNAKULAM-682015.

      3         THE STATE OF KERALA
                REPRESENTED BY THE SECRETARY TO GOVERNMENT,
                DEPARTMENT OF FINANCE, SECRETARIAT, TRIVANDUM.




                SMT. THUSHARA JAMES, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
12.01.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.25865 OF 2020                   2



                                 JUDGMENT

Dated this the 12th day of January 2021

Heard the learned counsel appearing for the petitioner as well

as the learned Government Pleader appearing for the respondents.

2. The refund of excess payment determined under Ext.P3

has already been made by the respondents. Learned Government

Pleader assures that necessary steps will be taken for release of the

bank guarantee. In this view of the matter, nothing survives in the

writ petition for consideration.

The writ petition is accordingly closed.

Sd/-

                                                  A.M.BADAR
ajt                                                   JUDGE





                           APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1           A TRUE COPY OF CERTIFICATE OF
                     INCORPORATION.

EXHIBIT P2           A TRUE COPY OF ORDER IN KVATA 2922/2012.

EXHIBIT P3           A TRUE COPY OF MODIFIED ASSESSMENT ORDER
                     FOR THE YEAR 2008-09.

EXHIBIT P4           A TRUE COPY OF LETTER FROM THE DEALER TO

1ST RESPONDENT REQUESTING REFUND OF THE EXCESS PAYMENT DETERMINED UNDER EXT.P3.

EXHIBIT P5 A TRUE COPY OF LETTER FROM THE DEALER TO 2ND RESPONDENT.

EXHIBIT P6 A TRUE COPY OF LETTER FROM THE DEALER TO 2ND RESPONDENT.

EXHIBIT P7 A TRUE COPY OF LETTER FROM THE DEALER TO 2ND RESPONDENT.