M/S.Southern Fast Food Company Private ... vs Commissioner Of Commercial Taxes
2025 Latest Caselaw 957 Ker

Kerala High Court

M/S.Southern Fast Food Company Private ... vs Commissioner Of Commercial Taxes on 14 July, 2025

                                                          2025:KER:51702


             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                 PRESENT

          THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.

     MONDAY, THE 14TH DAY OF JULY 2025 / 23RD ASHADHA, 1947

                      WP(C) NO. 21456 OF 2025

PETITIONER/S:

           M/S.SOUTHERN FAST FOOD COMPANY PRIVATE LIMITED
           HAVING REGISTERED OFFICE AT TC 2/1360(1), OPPOSITE
           VYDHYUTHI BHAVAN, PATTOM P.O., THIRUVANANTHAPURAM,
           CORPORATE OFFICE AT 1ST FLOOR, KARUKATHARAYIL
           PLAZA, SEAPORT-AIRPORT ROAD, CHITTETHUKARA,
           KAKKANAD, KOCHI, REPRESENTED BY ITS DIRECTOR
           (CORPORATE ADMINISTRATOR), R.JALARAM, PIN - 682037


           BY ADV SRI.M.SREEKUMAR
RESPONDENT/S:
    1     COMMISSIONER OF COMMERCIAL TAXES
          TAX TOWER, THIRUVANANTHAPURAM, PIN - 695014

     2     DEPUTY COMMISSIONER (INTELLIGENCE),
           COMMERCIAL TAXES, ERNAKULAM, PIN - 682018

     3     COMMERCIAL TAX OFFICER,III CIRCLE,CLASS TOWER,
           KARGIL LANE, ERNAKULAM, PIN - 682018

     4     STATE TAX OFFICER,STATE GOODS & SERVICE TAX
           DEPARTMENT,KALAMASSERY, ERNAKULAM, PIN - 682015


             SHRI.ARUN AJAY SANKAR, G.P
      THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON   14.07.2025,   THE   COURT    ON   THE   SAME   DAY   DELIVERED   THE
FOLLOWING:
 W.P.(C) No.21456 of 2025

                                 2

                                                  2025:KER:51702

                           JUDGMENT

The petitioner was a registered dealer under the KVAT Act.

As per Ext.P3, the Commercial Tax Officer, Amaravila initiated

proceedings under Section 47(2) of the KVAT Act against the

petitioner after intercepting a consignment of the petitioner, and

demanded an amount of Rs.5,07,790/-, being double the

amount of the tax allegedly attempted to be evaded. The

petitioner approached this Court challenging the same, and as

per Ext.P4 judgment, this Court ordered the release of the

goods to the petitioner on condition of deposit of 30% of the

amount and on furnishing bond for the remaining amount,

pending final adjudication of the proceedings. In compliance of

Ext.P4, the petitioner deposited the amount and furnished the

security bond as evidenced by Ext.P5 series documents.

Rs.1,52, 337/- is the amount remitted by the petitioner towards

30% of the amount demanded.

2. Later, as per Ext.P6, the adjudication under Section

47 was completed in favour of the petitioner, wherein, the

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petitioner was exonerated. The amount was directed to be

refunded and also ordered to release the petitioner from the

obligations under the bond. Even though the said order was

passed as early as on 19.07.2018, the refund has not been

sanctioned till now. Exts.P7 to P11 are the requests placed by

the petitioner, before the authorities concerned right from the

year 2018-2025. However there is no proper response from the

part of the respondents in releasing the same.

3. After hearing the learned counsel for the petitioner

and the learned Government Pleader, I find that, since Ext.P6

order has become final, there is no justification in not releasing

the amount. It is evident that the petitioner has been claiming

this amount right from the issuance of Ext.P6. Therefore, some

directions are to be issued to the competent authority to release

the said amount within a time frame.

In such circumstances, this writ petition is disposed of,

directing that, the officer competent among respondents 3 and

4 shall ensure that the amount deposited by the petitioner, and

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ordered to be refunded as per Ext.P6, shall be refunded to the

petitioner within a period of two months from the date of receipt

of a copy this judgment along with the interest which the

petitioner is eligible for, as per the statutory provisions. The

petitioner shall also be released from the obligation from the

bond which they executed.

Sd/-

ZIYAD RAHMAN A.A. JUDGE rpk

2025:KER:51702

APPENDIX OF WP(C) 21456/2025

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE GST REGISTRATION CERTIFICATE DATED 15..05..2018 ISSUED BY THE 4TH RESPONDENT I Exhibit P2 TRUE COPY OF REGISTRATION CERTIFICATE DATED 05..02..2015 ISSUED BY THE 3RD RESPONDENT Exhibit P3 TRUE COPY OF THE NOTICE NO.227/15-16 DATED 05..06..2015 ISSUED BY THE COMMERCIAL TAX INSPECTOR Exhibit P4 TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN WP©NO.21646/2015 DATED

17..07..2015 Exhibit P5 TRUE COPY OF THE COVERING LETTER DATED

22..07. 2015 FROM THE PETITIONER TO THECOMMERCIAL TAX OFFICER, AMARAVILA CHECK POST Exhibit P5(a) TRUE COPY OF THE SECURITY BOND DATED

22..07..2015 SUBMITTED BY PETITIONER BEFORE THE COMMERCIAL TAX OFFICER, AMARAVILA CHECK POST Exhibit P5(b) TRUE COPY OF THE DEMAND DRAFT FOR RS.1,52,337/- DATED 21..07..2015 Exhibit P6 TRUE COPY OF THE ORDER DATED

19..07..2018 ISSUED BY THE INTELLIGENCE OFFICER, RAPID ACTION-I, OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE) Exhibit P7 TRUE COPY OF THE APPLICATION DATED

10..12..2018 SUBMITTED BY THE PETITIONER BEFORE THE COMMERCIAL TAX OFFICER, AMARAVILA CHECK POST Exhibit P8 TRUE COPY OF THE REQUEST DATED

21..06..2022 SUBMITTED BY THE PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P9 TRUE COPY OF THE REQUEST DATED

22..11..2022 SUBMITTED BY THE

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PETITIONER BEFORE THE 3RD RESPONDENT Exhibit P10 TRUE COPY OF EMAIL DATED 28..04..2025 Exhibit P11 TRUE COPY OF THE EMAIL DATED

13..05..2025 SENT BY THE PETITIONER TO THE 4TH RESPONDENT AND REPLY OF THE 4TH RESPONDENT DATED 14..05..2025