Kerala High Court
Swastik Sales Agencies vs The Commissioner Of Commercial Taxes on 8 April, 2008
Author: C.N.Ramachandran Nair
Bench: C.N.Ramachandran Nair
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 34222 of 2007(Y)
1. SWASTIK SALES AGENCIES,
... Petitioner
Vs
1. THE COMMISSIONER OF COMMERCIAL TAXES,
... Respondent
2. THE DIRECTOR OF TREASURIES,
For Petitioner :SRI.C.J.XAVIER
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :08/04/2008
O R D E R
C.N.RAMACHANDRAN NAIR, J.
-------------------------
W.P.(C) No. 34222 of 2007
---------------------------------
Dated, this the 8th day of April, 2008
J U D G M E N T
Grievance of the petitioner is that petitioner is not granted refund in spite of refund orders issued by the enquiry officer releasing security. Petitioner has produced Ext.P2 series of orders wherein various sales tax officers have granted refund to petitioner. Since petitioner has not made all the concerned officers as respondents in the writ petition, I dispose of the writ petiton directing petitioner to make application for refund along with copies of the receipts of payment of security amount and the refund orders before the concerned officer. There will be direction to the Officer before whom refund application is made, to grant refund with eligible interest within three months from the date of making application. If refund cannot be granted for any reason, detailed order should be given explaining the reason for rejection for petitioner to challenge the same, if required.
(C.N.RAMACHANDRAN NAIR, JUDGE) jg