Pooppally Coir Mills vs Agricultureal Income Tax And State Tax ... on 8 February, 2021

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Kerala High Court

Pooppally Coir Mills vs Agricultureal Income Tax And State Tax ... on 8 February, 2021

Bench: A.M.Badar

               IN THE HIGH COURT OF KERALA AT ERNAKULAM

                               PRESENT

                 THE HONOURABLE MR. JUSTICE A.M.BADAR

     MONDAY, THE 08TH DAY OF FEBRUARY 2021 / 19TH MAGHA,1942

                       WP(C).No.3149 OF 2021(P)


PETITIONER:

               POOPPALLY COIR MILLS
               AS ROAD,ALAPPUZHA-688007,(REPRESENTED BY ITS MANAGING
               PARTNER,DILIP CHERIAN THOMAS).

               BY ADVS.
               SRI.ANIL D. NAIR
               SRI.SREEJITH R.NAIR
               SMT.TELMA RAJU
               SRI.SANGEETH JOSEPH JACOB

RESPONDENTS:

      1        AGRICULTUREAL INCOME TAX AND STATE TAX OFFICER
               KERALA STATE GOODS AND SERVICES TAXES DEPARTMENT,
               ALAPPUZHA-688001.

      2        STATE OF KERALA,
               STATE GOODS AND SERVICE TAX DEPARTMENT,
               ALAPPUZHA-688001.




               GP-- THUSHARA JAMES

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
08.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.3149 OF 2021(P)

                                       2

                                JUDGMENT

Dated this the 8th day of February 2021 Heard both sides.

2. The limited grievance of the petitioner is to the effect that despite passing orders at Exts. P1 to P3, the respondents have not passed the final order in Form GST PMT-03 regarding re-credit of the amount to the electronic credit ledger.

Considering the limited prayer made in the petition, the petition is disposed of with a direction to the respondents to pass consequential order in form GST PMT-03, if not passed earlier, within a period of one month from the communication of this judgment to the respondents. The learned Government Pleader to communicate this order to the respondents.

SD/-

A.M.BADAR Nsd //TRUE COPY// JUDGE PA TO JUDGE WP(C).No.3149 OF 2021(P) 3 APPENDIX PETITIONER'S/S EXHIBITS:

EXHIBIT P1 TRUE COPY OF THE ORDER DATED 7.9.2020 FOR THE MONTH OF JULY,2017 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P2 TRUE COPY OF THE ORDER DATED 7.9.2020 FOR THE MONTH OF AUGUST,2017 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE ORDER DATED 7.9.2020 FOR THE MONTH OF SEPTEMBER,2017 ISSUED BY THE 1ST RESPONDENT.

EXHIBIT P4 TRUE COPY OF THE LETTER DATED 13.11.2020 ADDRESSED TO THE 1ST RESPONDENT.

EXHIBIT P5 TRUE COPY OF THE LETTER DATED 13.11.2020 MARKED TO THE 2ND RESPONDENT.

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Kerala High Court