P.T.Varghese, vs the Assistant Commissioner of State Tax,

P.T.Varghese, vs The Assistant Commissioner of State Tax,

Type Court Judgment Court Kerala Decided Jul 31, 2024

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https://sooperkanoon.com/case/1291221

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Citation: sooperkanoon.com/1291221
Court: Kerala High Court
Judge: Honourable Mr. Justice Gopinath P.
Decided On: Jul 31, 2024
Case Number: WP(C)/8766/2021

Parties & Advocates

Appellant / Petitioner

P.T.Varghese,

Respondent

The Assistant Commissioner of State Tax,

Excerpt

.....fit. ‘’2. learned senior government pleader submits that the amount of refund has already been granted to the petitioner byorder dated 29.09.2022.3. learned counsel appearing for the petitioner wouldsubmit that the refund was granted without interest and that the petitioner has raised a specific claim for interest in ext.p4 representation. he submits that the claim for interest may be directed to be considered by the competent authority.4. having heard the learned counsel appearing for thepetitioner and the learned senior government pleader and having regard to the facts and circumstances of the case, the writ petition will stand disposed of, directing the 1 st respondent to consider ext.p4 in so far as it relates to the claim for interest on wp(c) no. 8766 of 2021 3 the amount refunded to the petitioner through order dated 29.09.2022 and take a decision on the petitioner’s claim for interest, in accordance with the law, within a period of two months from the date of receipt of a certified copy of this judgment. i make it clear that i have not expressed any opinion on the merits of the petitioner’s claim. sd/- gopinath p. judge ajt wp(c) no. 8766 of 2021 4 appendix of wp(c) 8766/2021 petitioner exhibits exhibit p1 true copy of the assessment order for the year 2006-07 dated 28.7.2018 exhibit p1 a true copy of the assessment order for the year 2007-08 dated 28.7.2018 exhibit p2 true copy of the order dated 28.6.2019 exhibit p3 true copy of the said order dated 28.10.2019 in otr (vat) no.55/2019. exhibit p3 a true copy of the said order dated 28.10.2019 in otr (vat) no.66/2019. exhibit p4 true copy of the letter dated 9.12.2020

Full Judgment

IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 31ST DAY OF JULY 2024 / 9TH SRAVANA, 1946 WP(C) NO. 8766 OF 2021 PETITIONER/S: P.T.VARGHESE,AGED 62 YEARS PROPRIETOR, M/S.ANNA POULTRY FARM, KOMBODINJAMAKKAL, THRISSUR BY ADVS. K.SRIKUMAR (SR.) K.MANOJ CHANDRAN RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER OF STATE TAX, SPECIAL CIRCLE, THRISSUR- 680001 2 THE DEPUTY COMMISSIONER OF STATE TAX, THRISSUR 680001 SMT. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 8766 OF 2021 2

JUDGMENT

The writ petition has been filed seeking the following reliefs:-

‘’A) To issue a writ of mandamus directing the 1 st respondent to refund the excess amount to the petitioner as shown in Ext.P-1 and P-2 assessment orders for the years 2006-07 and 2007-08 with interest as contemplated under Section 89(4) of the KVAT Act. B) To pass such other orders, which in the circumstances of this case, this Hon’ble Court deems fit. ‘’

2. Learned Senior Government Pleader submits that the amount of refund has already been granted to the petitioner by

order dated 29.09.2022.

3. Learned counsel appearing for the petitioner would

submit that the refund was granted without interest and that the petitioner has raised a specific claim for interest in Ext.P4 representation. He submits that the claim for interest may be directed to be considered by the competent authority.

4. Having heard the learned counsel appearing for the

petitioner and the learned Senior Government Pleader and having regard to the facts and circumstances of the case, the writ petition will stand disposed of, directing the 1 st respondent to consider Ext.P4 in so far as it relates to the claim for interest on WP(C) NO. 8766 OF 2021 3 the amount refunded to the petitioner through order dated 29.09.2022 and take a decision on the petitioner’s claim for interest, in accordance with the law, within a period of two months from the date of receipt of a certified copy of this judgment. I make it clear that I have not expressed any opinion on the merits of the petitioner’s claim. Sd/- GOPINATH P. JUDGE ajt WP(C) NO. 8766 OF 2021 4 APPENDIX OF WP(C) 8766/2021 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2006-07 DATED 28.7.2018 EXHIBIT P1 A TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2007-08 DATED 28.7.2018 EXHIBIT P2 TRUE COPY OF THE ORDER DATED 28.6.2019 EXHIBIT P3 TRUE COPY OF THE SAID ORDER DATED 28.10.2019 IN OTR (VAT) NO.55/2019. EXHIBIT P3 A TRUE COPY OF THE SAID ORDER DATED 28.10.2019 IN OTR (VAT) NO.66/2019. EXHIBIT P4 TRUE COPY OF THE LETTER DATED 9.12.2020

Same Court & Year Kerala · 2024 Same Parties P.T.Varghese, vs The Assistant Commissioner of State Tax, Same Judge Honourable Mr. Justice Gopinath P.