P.Muhammed vs State Of Kerala
2021 Latest Caselaw 7304 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

    TUESDAY, THE 02ND DAY OF MARCH 2021 / 11TH PHALGUNA, 1942

                        WP(C).No.5352 OF 2021(T)


PETITIONER/S:

                P.MUHAMMED, AGED 68 YEARS
                S/O.ABDULLA HAJI (LATE), FATHIMA MANZIL, KEEZHUR,
                IRITTY, KANNUR-670703.

                BY ADV. SRI.S.SUNIL KUMAR (PALAKKAD)

RESPONDENT/S:

      1         STATE OF KERALA,REPRESENTED BY ITS SECRETARY,
                TAXES DEPARTMENT, GOVERNMENT SECRETARIAT,
                THIRUVANANTHAPURAM-695001.

      2         THE DEPUTY COMMISSIONER,
                SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX
                DEPARTMENT, CIVIL STATION ANNEX, KANNUR-670002.

      3         THE ASSISTANT COMMISSIONER OF STATE TAX,
                SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX
                DEPARTMENT, CIVIL STATION ANNEX, KANNUR-670002.




                SMT. THUSHARA JAMES, GOVERNMENT PLEADER

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
02.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.5352 OF 2021             2



                           JUDGMENT

Dated this the 2nd day of March 2021

Heard both sides.

2. Learned counsel appearing for the petitioner argued that

the petitioner is a dealer under the Kerala Value Added Taxes Act

and according to him, excess tax refund on KVAT assessment due to

him needs to be adjusted to the order under the amnesty scheme

which is passed in his favour. According to the learned counsel

appearing for the petitioner, the petitioner has made representation

at Ext.P2 for adjusting the amount of refund of the tax to which he

is entitled in the amount payable by him under the amnesty

scheme. That representation is still pending and therefore, the

petitioner wants to get that representation decided within the

prescribed time frame.

3. Learned Government Pleader opposed the petition.

4. Keeping in mind the facts and circumstances of the

instant case, writ the petition can and is disposed of with the

following directions:-

The respondents to decide the pending representation at

Ext.P2 for adjustment of the amount of tax refund in the amount

ordered for availing benefit of the Amnesty Scheme within a period

of three weeks from the date of communication of this judgment. It

is directed that the concerned respondent to pass speaking order on

the representation at Ext.P2. The petitioner to furnish copy of this

judgment to the concerned respondent for necessary compliance.

Sd/-

                                             A.M.BADAR
ajt                                            JUDGE





                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              TRUE COPY OF THE APPROVED AMNESTY SCHEME

DATED 29/01/2021 ISSUED BY RESPONDENT NO.2.

EXHIBIT P2 TRUE COPY OF THE REPRESENTATION DATED 15/02/2021 SUBMITTED BEFORE THE RESPONDENT NO.3.

EXHIBIT P2(A) TRUE COPY OF THE ENGLISH TRANSLATION OF EXHIBIT P2 REPRESENTATION.

EXHIBIT P3 TRUE COPY OF THE CERTIFICATE DATED 05/02/2021 ISSUED FROM THE MEITRA HOSPITAL.