M/S. M J Gold vs State Tax Officer
2022 Latest Caselaw 9476 Ker

W.P(C) .23941/22                       1

                   IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                   PRESENT
                    THE HONOURABLE MR. JUSTICE GOPINATH P.
       THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944
                           WP(C) NO. 23941 OF 2022
PETITIONER/S:

              M/S. M J GOLD
              AGED 55 YEARS
              T C NO. X/1095, COPPEN LANE,
              NEAR NEW CHURCH, THRISSUR., PIN - 680001
              BY ADV TOMSON T.EMMANUEL


RESPONDENT/S:

      1       STATE TAX OFFICER
              STATE GOODS AND SERVICES TAX DEPARTMENT,
              1ST CIRCLE, PUTHOLE, THRISSUR ., PIN - 680004
      2       COMMISSIONER OF STATE TAX
              STATE GOODS AND SERVICES TAX DEPARTMENT,
              TAX TOWER, KARAMANA P O;
              THIRUVANATHPURAM.
              , PIN - 695022
      3       STATE OF KERALA
              TAXES (B) DEPARTMENT, STATE GOODS & SERVICE TAX
              DEPARTMENT,
              SECRETARIAT, THIRUVANANTHAPURAM ,
              REPRESENTED BY ITS SECRETARY TO GOVERNMENT., PIN -
              695001
OTHER PRESENT:

              0
              ADV. THUSHARA JAMES (SR GP)


      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
25.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P(C) .23941/22                             2



                                    JUDGMENT

Petitioner has approached this Court being aggrieved by the fact that his

application for refund of excess input tax credit has not been adjudicated by the

1st respondent, despite the fact that the said application is pending since 2016.

2. When this matter is taken up for consideration today, it is

submitted by the learned Senior Government Pleader that on 24.8.2022, the 1 st

respondent has issued a notice calling upon the petitioner to produce certain

documents. It is submitted that on production of documents by the petitioner

the matter can be adjudicated without further delay, subject to any orders in

respect of any second appeal.

3. Having regard to the facts and circumstances of the case, this writ

petition is disposed of directing the 1 st respondent to adjudicate the application

of the petitioner for refund of excess input tax credit on the petitioner

producing the documents which have been directed to be produced. The

proceedings shall be completed by the 1 st respondent within a period of three

months from the date of receipt of a certified copy of this judgment. Needless to

say, this shall be subject to any appellate proceedings which are stated to be

pending. It will always be open to the petitioner to point out that no appellate

proceedings are pending in respect of the amounts which are sought to be

refunded.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE okb/ //True copy// P.S. to Judge

APPENDIX OF WP(C) 23941/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF ANNUAL RETURN DATED 10.06.2016, SUBMITTED FOR 2015-16.

Exhibit P2 TRUE COPY OF RELEVANT PAGES OF AUDIT REPORT DATED 29.12.2016 SUBMITTED FOR 2015-16. Exhibit P3 TRUE COPY OF RELEVANT PAGES OF FORM NO.21CC APPLICATION DATED 10.06.2016 FOR REFUND OF EXCESS INPUT TAX FOR 2015-16, SUBMITTED BEFORE 1ST RESPONDENT.

Exhibit P4 TRUE COPY OF FORM NO.53 CLOSING STOCK INVENTORY AS ON 31.03.2016, SUBMITTED ALONG WITH EXT-P3.

Exhibit P5 TRUE COPY OF NOTICE IN FORM NO.17 DATED 17.10.2017 ISSUED BY 1ST RESPONDENT AS PART OF PROCESSING EXT-P3 APPLICATION.

Exhibit P6 TRUE COPY OF FORM NO.54 SUBMITTED AT THE TIME OF PRODUCING BOOKS OF ACCOUNTS AND STATEMENTS AGAINST EXT-P5, WHICH WAS ACKNOWLEDGED ON 20.07.2018.

Exhibit P7 TRUE COPY OF CIRCULAR NO.15/2012 DATED 04.06.2012 ISSUED BY 2ND RESPONDENT IN DIRECTING TO DISPOSE OFF REFUND APPLICATION SUBMITTED IN FORM NO.21CC WITHIN 2 MONTHS OF ITS RECEIPT.

Exhibit P8 TRUE COPY OF JUDGMENT DATED 28.12.2018 PASSED BY THIS HON'BLE COURT IN WRIT PETITION (C) NO.42516 OF 2018, ON SIMILAR SET OF FACT.