Akr Cashew Traders vs The Deputy Commissioner
2022 Latest Caselaw 7765 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
               THE HONOURABLE MR. JUSTICE GOPINATH P.
     TUESDAY, THE 28TH DAY OF JUNE 2022 / 7TH ASHADHA, 1944
                       WP(C) NO. 4827 OF 2022
PETITIONER:

          AKR CASHEW TRADERS
          KALLUMTHAZHAM, KOLLAM, REPRESENTED BY ITS PROPRIETOR,
          SRI. K. AJITH KUMAR.

          BY ADVS.
          AJI V.DEV
          ALAN PRIYADARSHI DEV
          N.THULASEEDHARAN PILLAI



RESPONDENTS:

    1     THE DEPUTY COMMISSIONER
          STATE GOODS & SERVICES TAX DEPARTMENT, SPECIAL
          CIRCLE, STATE TAX COMPLEX, BAPPUJI NAGAR, ASRAMAM,
          KOLLAM - 691002..

    2     THE STATE TAX OFFICER,
          FIRST CIRCLE, STATE GOODS & SERVICES TAX DEPARTMENT,
          STATE TAX COMPLEX, BAPPUJI NAGAR, ASRAMAM, KOLLAM -
          691002..

    3     THE JOINT COMMISSIONER
          STATE GOODS & SERVICES TAX DEPARTMENT, STATE TAX
          COMPLEX, BAPPUJI NAGAR, ASRAMAM, KOLLAM - 691002..

    4     THE VAT APPELLATE TRIBUNAL
          ADDITIONAL BENCH, JAWAHAR NAGAR, SASTHAMANGALAM,
          THIRUVANANTHAPURAM - 695010, REPRESENTED BY ITS
          ASSISTANT SECRETARY.


OTHER PRESENT:

          ADV. DR. THUSHARA JAMES (SR. GP)


THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
28.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 W.P.(C)No.4827/2022                     2

                                JUDGMENT

The petitioner has approached this Court being aggrieved by the

fact that the refund applications filed by the petitioner for the assessment

years 2013-14, 2014-15, 2015-16 & 2016-17 are kept pending

unnecessarily. It is submitted that in respect of assessment years

2013-14 and 2016-17, orders based on which the petitioner is claiming

refund has become final and there is no reason to keep the refund

applications pending. It is submitted that, in respect of assessment years

2014-15 and 2015-16, the State has moved the Tribunal in Second Appeal

and those appeals are pending consideration. It is submitted that, for the

present, the petitioner is not pressing for refund in respect of the years

2014-15 and 2015-16 (until orders are passed by the Appellate Tribunal).

It is submitted that the years in respect of which there are no appeals etc.,

pending, the refund is to be processed and a direction may be issued to

the 1st respondent to process the applications for refund.

2. Heard the learned Senior Government Pleader also.

3. Having regard to the facts and circumstances of the case and

considering the submissions put forth by the learned counsel for the

petitioner, it is directed that the refund applications submitted by the

petitioner for assessment years 2013-14 and 2016-17 shall be processed

by the 1st respondent without undue delay, provided the same are

otherwise in order, and a decision shall be taken on those applications, in

accordance with law, within a period of two months from the date of

receipt of a certified copy of this judgment.

The writ petition is disposed of as above.

Sd/-

GOPINATH P.

JUDGE acd

APPENDIX OF WP(C) 4827/2022

PETITIONER EXHIBITS

Exhibit P1 A TRUE COPY OF THE APPLICATION IN FORM NO.21CC FILED FOR 2013-14 DATED 30.06.2014.

Exhibit P1(a) A TRUE COPY OF THE APPLICATION IN FORM NO.21CC FILED FOR 2014-15 DATED 30.06.2015.

Exhibit P1(b) A TRUE COPY OF THE APPLICATION IN FORM NO.21CC FILED FOR 2015-16 DATED 28.06.2016.

Exhibit P1(c) A TRUE COPY OF THE APPLICATION IN FORM NO.21CC FILED FOR 2016-17 DATED 29.06.2017.

Exhibit P2 A TRUE COPY OF THE KVAT ASSESSMENT ORDER FOR 2013-14 DATED 23.06.2018.

Exhibit P2(a) A TRUE COPY OF THE KVAT ASSESSMENT ORDER FOR 2014-15 DATED 26.06.2018.

Exhibit P2(b) A TRUE COPY OF THE KVAT ASSESSMENT ORDER FOR 2015-16 DATED 29.06.2018.

Exhibit P3 A TRUE COPY OF THE CST ASSESSMENT ORDER FOR 2013-14 DATED 23.06.2018.

Exhibit P3(a) A TRUE COPY OF THE CST ASSESSMENT ORDER FOR 2014-15 DATED 26.06.2018.

Exhibit P3(b) A TRUE COPY OF THE CST ASSESSMENT ORDER FOR 2015-16 DATED 30.06.2018.

Exhibit P4 A TRUE COPY OF THE FIRST APPELLATE ORDER PASSED (KVAT) FOR 2013-14, 14-15 & 15-16 DATED 30.06.2018.

Exhibit P4(a) A TRUE COPY OF THE FIRST APPELLATE ORDER PASSED (CST) FOR 2013-14, 14-15 & 15-16 DATED 30.06.2018.

Exhibit P5 A TRUE COPY OF THE MODIFIED ASSESSMENT

ORDER (KVAT) FOR 2013-14 DATED 05.05.2021.

Exhibit P5(a) A TRUE COPY OF THE MODIFIED ASSESSMENT ORDER (KVAT) FOR 2014-15 DATED 05.05.2021.

Exhibit P5(b) A TRUE COPY OF THE MODIFIED ASSESSMENT ORDER (KVAT) FOR 2015-16 DATED 05.05.2021.

Exhibit P6 A TRUE COPY OF THE MODIFIED ASSESSMENT ORDER (CST) FOR 2013-14 DATED 05.05.2021.

Exhibit P6(a) A TRUE COPY OF THE MODIFIED ASSESSMENT ORDER (CST) FOR 2014-15 DATED 05.05.2021.

Exhibit P6(b) A TRUE COPY OF THE MODIFIED ASSESSMENT ORDER (CST) FOR 2015-16 DATED 05.05.2021.

Exhibit P7 A TRUE COPY OF THE CST ASSESSMENT ORDER FOR 2016-17 DATED 18.01.2021.

Exhibit P7(a) A TRUE COPY OF THE CST ASSESSMENT ORDER FOR 2017-18 DATED 26.03.2021.

Exhibit P8 A TRUE COPY OF THE AFFIDAVIT FILED BY THE 3RD RESPONDENT BEFORE THE VAT APPELLATE TRIBUNAL FOR 2014-15 DATED 27.01.2021.

Exhibit P8(a) A TRUE COPY OF THE AFFIDAVIT FILED BY THE 3RD RESPONDENT BEFORE THE VAT APPELLATE TRIBUNAL FOR 2015-16 DATED 27.01.2021.

Exhibit P9 A TRUE COPY OF THE INTERIM ORDER PASSED BY THE TRIBUNAL FOR THE YEARS 2014-15 & 15 DATED 12.04.2021.

Exhibit P10 A TRUE COPY OF THE LETTER ISSUED BY THE 1ST RESPONDENT DATED 12.01.2022 REJECTING REFUND APPLICATIONS.

Exhibit P11 A TRUE COPY OF THE JUDGMENT IN UNION OF INDIA VS. KAMALAKSHI FINANCE CORPORATION LIMITED,