M.C.George vs State Of Kerala
2022 Latest Caselaw 5943 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                 THE HONOURABLE MR. JUSTICE GOPINATH P.
        TUESDAY, THE 31ST DAY OF MAY 2022 / 10TH JYAISHTA, 1944
                        WP(C) NO. 15948 OF 2022
PETITIONER/S:

            M.C.GEORGE, AGED 71 YEARS
            S/O. LATE JOSEPH CHACKO, MULLANKUZHIYIL HOUSE, NEAR
            AYMANAM TEMPLE, AYMANAM P.O., KOTTAYAM, PIN-686 015
            BY ADVS.
            V.P.MOHAMMED NIYAZ
            AUGNES LOVELY FRANCIS


RESPONDENT/S:

    1       STATE OF KERALA
            REPRESENTED BY PRINCIPAL SECRETARY & COMMISSIONER KGST,
            9TH FLOOR, TAX TOWERS, KARAMANA P.O., KILLIPPALAM,
            THIRUVANATHAPURAM-695 002
    2       STATE TAX OFFICER,
            SGST CIRCLE, 4TH FLOOR, TAX TOWERS, KARAMANA P.O.,
            KILLIPPALAM, THIRUVANATHAPURAM-695 002



            DR. THUSHARA JAMES (SR.PP)


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
31.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 15948 OF 2022                  2



                                  JUDGMENT

Petitioner has approached this Court, being aggrieved by

the denial of interest on amounts which were refunded to the

petitioner through Ext.P2 order.

2. Learned counsel appearing for the petitioner submits

that the petitioner has a statutory right to receive interest in

terms of Section 44(4) of the KGST Act. The petitioner has

therefore preferred Ext.P4 representation before the officer who

passed Ext.P2 order, claiming interest.

3. I have heard the learned Senior Government Pleader

also.

4. Having regard to the facts and circumstances of the

case, the writ petition is disposed of, directing the 2nd

respondent to consider and pass orders on Ext.P4 in accordance

with law, after affording an opportunity of hearing to the

petitioner as well. This shall be done as expeditiously as

possible, and at any rate within two months from the date of

receipt of a copy of this judgment.

sd/-

GOPINATH P.

JUDGE ajt

APPENDIX OF WP(C) 15948/2022

PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE JUDGMENT IN WPC NO.19892/2018 DATED 2.7.2018 Exhibit P2 TRUE COPY THE ORDER DATED 11.10.2018 ISSUED BY THE 2ND RESPONDENT Exhibit P3 TRUE COPY OF THE COMMUNICATION DATED 28.11.2018 SUBMITTED BY PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P4 TRUE COPY OF THE REPRESENTATION DATED 4.12.2019 SENT BY THE PETITIONER TO THE 2ND RESPONDENT WITH POSTAL RECEIPT