Kerala High Court
Steel Exchange India Ltd vs The Asst. Commissioner on 8 January, 2020
Author: Alexander Thomas
Bench: Alexander Thomas
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS
WEDNESDAY, THE 08TH DAY OF JANUARY 2020 / 18TH POUSHA, 1941
WP(C).No.34655 OF 2019(F)
PETITIONER:
STEEL EXCHANGE INDIA LTD.,
CC 29/43E, VALLUVASSERY BUILDING, VYTTILA, ERNAKULAM,
KOCHI-19, REPRESENTED BY ITS T.SAIMOHAN REDDY,
MANAGER
BY ADVS.
SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENTS:
1 THE ASST. COMMISSIONER,
SPECIAL CIRCLE-I, SGST DEPARTMENT, ERNAKULAM-682013
2 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT
GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695001
OTHER PRESENT:
SMT.THUSHARA JAMES, GOVT.PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.34655/2019 2
ALEXANDER THOMAS, J.
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W.P.(C)No. 34655 of 2019
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Dated this the 8th day of January, 2020
JUDGMENT
The case projected in this Writ Petition (Civil) is as follows:- The petitioner is an assessee on the rolls of the 1 st respondent herein. The petitioner is assessed to tax and imposed upon with penalty under the KVAT Act for the years 2005-06, 2008-09, 2010-11 and 2011-12. Subsequently, the 1st respondent has issued modified assessment orders finding certain amounts as excess tax paid by the petitioner for the said years by Exts.P1,P1(a), P1(c) and P1(d). The 1 st respondent has issued modified order finding the amount paid towards penalty and interest to be refunded to the petitioner for the year 2008-09 by Ext.P1(b). That being so, the 1 st respondent has issued Exts.P2, P2(a), P2(b), P2(c) and P2(d) orders to refund the said amounts to the petitioner for the said years. Thereafter, the petitioner has opted for the benefit of Amnesty extended by the Finance Act, 2019 for the year 2012-13 by filing an application dated 27-09-2019. The 1 st respondent has issued Ext.P3 order directing payment of Rs.10,64,240/-. That being so, the petitioner has submitted Ext.P4 application for refund of the excess tax and penalty paid after adjusting the amount payable W.P.(C)No.34655/2019 3 under the Amnesty Scheme as per Ext.P3. In spite of repeated requests, the said refund/adjustment application is still pending before the 1st respondent. The delay in effecting refund/adjustment is causing undue hardships to the petitioner. Therefore, it is only just and proper that the 1st respondent is directed to process and disburse the eligible refund to the petitioner as prayed for in Exts.P4 application forthwith. It is in the light of these factual averments that the petitioner has filed the instant writ petition with the following prayer:-
"(i) To direct the 1st respondent to dispose of Ext.P4 application for refund and effect the eligible refund to the petitioner after adjusting the dues as per Ext.P3 forthwith by the issue of a writ of mandamus or such other writ or order or direction."
2. Heard Sri. Harisankar . V. Menon, learned counsel appearing for the petitioner and Smt. Thushara James, learned Government Pleader appearing for the respondents.
3. After having heard both sides and having regard to the facts and circumstances of the case, it is ordered in the interest of justice that the 1st respondent shall take up for consideration Ext.P4 application for grant of refund without any further delay and after affording reasonable opportunity of being heard to the petitioner though his authorised representative/counsel, if any, and will take a considered decision thereon on the request of grant of refund without W.P.(C)No.34655/2019 4 much delay, preferably within a period of four weeks from the date of production of a certified copy of this judgment.
With these observations and directions, the above Writ Petition (Civil) will stand disposed of.
sd/-
ALEXANDER THOMAS, JUDGE.
Acd W.P.(C)No.34655/2019 5 APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2005-06 EXHIBIT P1 A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008- 09(MODIFIED) EXHIBIT P1 B COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2008- 09(PENALTY) EXHIBIT P1 C COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010- 11(MODIFIED) EXHIBIT P1 D COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2011- 12(MODIFIED) EXHIBIT P2 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 A COPY OF ORDER ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 B COPY OF ORDER ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 C COPY OF ORDER ISSUED BY THE 1ST RESPONDENT EXHIBIT P2 D COPY OF ORDER ISSUED BY THE 1ST RESPONDENT EXHIBIT P3 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT EXHIBIT P4 COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT