Kerala High Court
Smt. Shiji M.R vs The Assistant Commissioner Of State Tax on 3 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:73323
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
WP(C) NO. 14801 OF 2024
PETITIONER:
K. S. SALEESH,
AGED 58 YEARS, S/O. SREEDHARAN,
PROPRIETOR, M/S. SALEESH WOOD INDUSTRIES.,
PARALAM P.O., VENGINISSERY, THRISSUR,
PIN - 680 563.
BY ADV SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES
(NOW KERALA, STATE GOODS & SERVICE TAX
DEPARTMENT), (REDESIGNATED AS DEPUTY COMMISSIONER
OF STATE TAX), SPECIAL CIRCLE, STATE TAX COMPLEX,
POOTHOLE P.O., THRISSUR, PIN - 680 004.
2 THE STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE NATTIKA,
KERALA STATE GOODS &SERVICE TAX DEPARTMENT,
STATE TAX COMPLEX, POOTHOLE P.O., THRISSUR,
PIN - 680 004.
3 THE JOINT COMMISSIONER OF STATE TAX,
KERALA STATE GOODS & SERVICE TAX DEPARTMENT,
STATE TAX COMPLEX, POOTHOLE P.O., THRISSUR,
PIN - 680 004.
BY ADV. JASMINE M. M (GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 03.10.2024, ALONG WITH WP(C).14595/2024, 19607/2024, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:73323
WP(C) Nos.14801, 14595 & 19607of 2024
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
WP(C) NO. 14595 OF 2024
PETITIONER:
K. S. SALEESH,
AGED 58 YEARS, S/O. SREEDHARAN,
PROPRIETOR, M/S. SALEESH WOOD INDUSTRIES,
PARALAM P.O., VENGINISSERY, THRISSUR,
PIN - 680 563.
BY ADV SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER,
DEPARTMENT OF COMMERCIAL TAXES (NOW KERALA, STATE
GOODS & SERVICE TAX DEPARTMENT), [REDESIGNATED AS
DEPUTY COMMISSIONER OF STATE TAX],
SPECIAL CIRCLE, STATE TAX COMPLEX, POOTHOLE P.O.,
THRISSUR, PIN - 680 004.
2 THE STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, NATTIKA,
KERALA GST DEPARTMENT, STATE TAX COMPLEX,
POOTHOLE P.O., THRISSUR, PIN - 680 004.
3 THE JOINT COMMISSIONER OF STATE TAX,
KERALA STATE GOODS & SERVICE TAX DEPARTMENT,
STATE TAX COMPLEX, POOTHOLE P.O., THRISSUR,
PIN - 680 004.
BY ADV. JASMINE M.M (GP)
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 03.10.2024, ALONG WITH WP(C).14801/2024 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2024:KER:73323
WP(C) Nos.14801, 14595 & 19607of 2024
3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 3RD DAY OF OCTOBER 2024 / 11TH ASWINA, 1946
WP(C) NO. 19607 OF 2024
PETITIONER:
SMT. SHIJI M.R.,
AGED 52 YEARS, WIFE OF SALEESH K.S.,
PROPRITRIX, M/S. MRIDHUL TIMBERS, VENGINISSERY,
PARALAM P.O., THRISSUR, PIN - 680 563.
BY ADV SANTHOSH P.ABRAHAM
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER OF STATE TAX,
KERALA STATE GOODS & SERVICE TAX DEPARTMENT,
SPECIAL CIRCLE, STATE TAX COMPLEX, POOTHOLE P.O.,
THRISSUR, PIN - 680 004.
2 THE STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, NATTIKA,
KERALA GST DEPARTMENT, STATE TAX COMPLEX,
POOTHOLE P.O., THRISSUR, PIN - 680 004.
3 THE JOINT COMMISSIONER OF STATE TAX,
KERALA STATE GOODS & SERVICE TAX DEPARTMENT,
STATE TAX COMPLEX, POOTHOLE P.O., THRISSUR,
PIN - 680 004.
BY ADV. JASMINE M. M (GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 03.10.2024, ALONG WITH WP(C).14801/2024 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
2024:KER:73323
WP(C) Nos.14801, 14595 & 19607of 2024
4
JUDGMENT
[WP(C) Nos.14801, 14595 and 19607 of 2024]
Though the petitioners in these cases had a grievance that
certain amounts of refund due to the petitioners had not been
granted by the authorities at the time of filing of these writ
petitions, it is not disputed before me that by now the refunds
due to the petitioners have been granted. The petitioners in
these cases have a claim for interest on delayed refund. At
least at the first instance, it is for the petitioners to raise such a
claim before the competent authority.
2. In that view of the matter, these writ petitions will
stand disposed of directing that if the petitioners were to make
claims for interest on delayed refunds before the competent
authority, the competent authority shall take a decision on such
claims after affording an opportunity of hearing to the
respective petitioners. The petitioners shall file their respective
representations before the competent authority within a period
of one month from the date of receipt of a certified copy of this
judgment. If such representations are received, the competent
2024:KER:73323
WP(C) Nos.14801, 14595 & 19607of 2024
authority shall take a decision thereon within a period of three
months from the date on which such representations are
received.
Writ petitions are disposed of as above.
Sd/-
GOPINATH P.
JUDGE
ats
2024:KER:73323
WP(C) Nos.14801, 14595 & 19607of 2024
APPENDIX OF WP(C) 14801/2024
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER
NO.32080617235/2010-11 DATED 19-11-2015
ISSUED BY THE 1 ST RESPONDENT
Exhibit P2 TRUE COPY OF THE APPEAL ORDER KVATA 2603/
2015 DATED 20-8-2016 ISSUED BY THE DEPUTY
COMMISSIONER (APPEALS)-I, COMMERCIAL TAXES,
ERNAKULAM.
Exhibit P3 TRUE COPY OF THE ORDER TA (VAT) NO.364/2016
DATED 09-02-2018 ISSUED BY THE KERALA VALUE
ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM.
Exhibit P4 TRUE COPY OF CHALAN NO.414 DATED 07-07-2016
ISSUED BY THRISSUR SUB TREASURY.
Exhibit P4(a) TRUE COPY OF CHALAN NO.94 DATED 11-08-2016
ISSUED BY THRISSUR SUB TREASURY.
Exhibit P4(b) TRUE COPY OF RECEIPT NO.724270 DATED
23-09-2016 ISSUED BY THE VILLAGE OFFICER,
VINGINISSERY VILLAGE
Exhibit P5 TRUE COPY OF THE JUDGMENT IN OT.REV.
NO.55/2018 DATED 16-06-2023
Exhibit P6 TRUE COPY OF THE APPLICATION DATED
05-01-2024 FILED BY THE PETITIONER BEFORE
THE 2ND RESPONDENT
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WP(C) Nos.14801, 14595 & 19607of 2024
APPENDIX OF WP(C) 14595/2024
PETITIONER'S EXHIBITS
Exhibit P 1 TRUE COPY OF THE ASSESSMENT ORDER
NO32080617235/2013-14 DATED 26-10-2015
ISSUED BY THE LST RESPONDENT
Exhibit P2 TRUE COPY OF THE APPEAL ORDER KVATA
APPEALNO2317/2015 DATED 24-I -2022 ISSUED
BY THE JOINT COMMISSIONER (APPEALS), STATE
GST DEPARTMENT, THRISSUR
Exhibit P3 TRUE COPY OF THE ASSESSMENT ORDER
NO.32080617235/2013-14 (REVISED) DATED
01-11-2022 ISSUED BY THE 1ST RESPONDENT
Exhibit P4 TRUE COPY OF THE REQUEST DATED 5-01-2024
FILED BEFORE THE 2ND RESPONDENT
RESPONDENT'S ANNEXURES
ANNEXURE R2(a) A TRUE COPY OF THE ORDER OF REFUND DATED
03.05.2024.
ANNEXURE R2(b) A TRUE COPY OF THE ORDER OF REFUND DATED
08-05-2024.
ANNEXURE R2(c) A TRUE COPY OF THE ORDER OF REFUND DATED
11-04-2024.
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WP(C) Nos.14801, 14595 & 19607of 2024
APPENDIX OF WP(C) 19607/2024
PETITIONER'S EXHIBITS
Exhibit P1 TRUE COPY OF ASSESSMENT ORDER
NO.32080673924/2012-13 DATED 18-03-2019
ISSUED BY 1ST RESPONDENT
Exhibit P2 TRUE COPY OF APPEAL ORDER NO.269/2019
DATED 25-10-2019 ISSUED BY THE DEPUTY
COMMISSIONER (APPEALS) GST DEPARTMENT,
THRISSUR
Exhibit P3 TRUE COPY OF ASSESSMENT ORDER
NO.32080673924/2012-13 DATED 28-01-2020
ISSUED BY 1ST RESPONDENT.
Exhibit P4 TRUE COPY OF THE REQUEST DATED 5-01-2024
SUBMITTED BEFORE THE 2 ND RESPONDENT
[ADDRESSED TO 1 ST RESPONDENT].
RESPONDENT'S ANNEXURES
Annexure R2(a) A true copy of the order of refund dated
07/06/2024
