Kerala High Court
M/S. Eastern Aqua Mineral vs The State Tax Officer on 24 September, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:71032
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 24TH DAY OF SEPTEMBER 2024 / 2ND ASWINA, 1946
WP(C) NO. 21572 OF 2024
PETITIONER/S:
M/S. EASTERN AQUA MINERAL,
VELLARAPILLY SOUTH P.O, SREEMOOLANAGARAM, ALUVA,
ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER,
M.E.MOHAMED, PIN - 683580
BY ADVS.
R.SREEJITH
K.KRISHNA
ACHYUTH MENON
PADMANATHAN K.V.
RESPONDENT/S:
THE STATE TAX OFFICER,
STATE GOODS & SERVICES TAX DEPARTMENT, ALUVA, PIN -
683101
SMT. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
24.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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WP(C) NO. 21572 OF 2024 2
JUDGMENT
Petitioner has approached this Court being aggrieved
by the fact that Exts.P4 and P4(a) applications filed by the
petitioner pursuant to Ext.P5 rectification order of the Kerala
Sales Tax Appellate Tribunal, Additional Bench, Ernakulam
and Exts.P6 and P7 orders of the Kerala Agricultural Income
Tax & Sales Tax Appellate Tribunal, Additional Bench,
Ernakulam have not been processed for payments so far.
2. Learned Senior Government Pleader submits that
the applications for refund can be considered in accordance
with the law, within a time frame to be fixed by this Court.
3. Taking into consideration the above submissions
and having regard to the facts and circumstances of this case,
the writ petition will stand disposed of, directing the
respondent to consider and pass orders on Exts.P4 and P4(a)
applications for refund, within a period of two months from
the date of receipt of a certified copy of this judgment.
Sd/-
GOPINATH P.
JUDGE
ajt
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APPENDIX OF WP(C) 21572/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF CHALLAN NO. 2969848 EVIDENCING THE
PAYMENT DTD. 06-11-2003
Exhibit P1 (a) COPY OF CHALLAN NO. 2969848 EVIDENCING THE
PAYMENT DTD. 05-10-2007
Exhibit P2 COPY OF CHALLAN NO. 4005445 EVIDENCING THE
PAYMENT DTD. 21-05-2004
Exhibit P2 (a) COPY OF CHALLAN NO. 3787687 EVIDENCING THE
PAYMENT DTD. 06-09-2007
Exhibit P3 COPY OF MODIFIED ORDERS ISSUED BY THE
RESPONDENT DTD. 29-09-2008
Exhibit P3 (a) COPY OF MODIFIED ORDERS ISSUED BY THE
RESPONDENT DTD. 29-09-2008
Exhibit P4 COPY OF APPLICATION FILED BY THE PETITIONER
BEFORE THE RESPONDENT DTD 28-10-2008.
Exhibit P4 (a) COPY OF APPLICATION FILED BY THE PETITIONER
BEFORE THE RESPONDENT DTD 28-10-2008.
Exhibit P5 COPY OF ORDER IN TA NOS. 381 & 382/2005 OF
THE SALES TAX APPELLATE TRIBUNAL, ERNAKULAM
DTD. 08-012009
Exhibit P6 COPY OF ORDER IN TA NO. 382/2005 OF THE SALES
TAX APPELLATE TRIBUNAL, ERNAKULAM DTD. 21-12-
Exhibit P7 COPY OF COMMON ORDER IN T.A. NOS. 613 &
614/2009 DTD. 30-09-2015
Annexure A COPY OF JUDGMENT IN WPC NO. 31555/2003 OF
THIS HON'BLE COURT DTD. 09-10-2003
Annexure B COPY OF ORDER IN ST REV. NO. 260/2007 OF THIS
HON'BLE COURT DTD. 17-09-2007
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Annexure C COPY OF THE LETTER OF PAYMENT DETAILS OF THE
PETITIONER DTD. 27-12-2007
Annexure D COPY OF ASSESSMENRT ORDER ISSUED BY THE
COMMERCIAL TAX OFFICER, ALUVA FOR THE YEAR
2004-05 DTD. 07-02-2008
Annexure E COPY OF APPELLATE ORDER ISSUED BY THE
ASSISTANT COMMISSIONER DTD. 20-01-2009
Annexure F COPY OF THE MEMORANDUM OF SECOND APPEAL DTD.
12-11-2009
