Kerala High Court
M/S.Eid Parry (India) Limited vs The Asst.Commissioner (Assmt) I on 8 February, 2011
Author: P.R.Ramachandra Menon
Bench: P.R.Ramachandra Menon
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 19235 of 2006(M)
1. M/S.EID PARRY (INDIA) LIMITED,
... Petitioner
Vs
1. THE ASST.COMMISSIONER (ASSMT) I,
... Respondent
2. THE DEPUTY COMMISSIONER,
3. THE COMMISSIONER OF COMMERCIAL TAXES,
For Petitioner :SRI.JOSE JOSEPH
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :08/02/2011
O R D E R
P.R. RAMACHANDRA MENON, J.
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W.P.(C) No. 19235 OF 2006
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Dated this the 8th February , 2011
J U D G M E N T
The petitioner has approached this court with the following prayers:
"i) Call for the records of the case leading to Ext. P1 order so far as it relates to levy of interest, Ext. P2 proceedings and Exts.P3 & P5 orders from the respondents and quash the same by the issue of a writ of certiorari or any other appropriate writ or order.
ii) issue a writ of mandamus or any other appropriate writ or order directing the 1st respondent to refund the amount already paid towards interest demanded under Ext. P2,
iii) pass such other orders, directions, or writs as may be prayed for and this Hon'ble Court may deem fit and proper in the facts and circumstances of the case. "
2. The crucial question to be considered in the Writ Petition W.P.(C) No. 19235 OF 2006 2 is with regard to the sustainability of the proceedings taken by the concerned respondents with regard to levy of interest under Section 23(3) and 23(3A) of the KGST Act. The learned Government Pleader appearing for the respondents submits that the challenge against the provisions has already been answered against the assessee, as per the decision reported in 2010(1) KLT 786 (State of Kerala vs. Western India Cosmetic and Health Products Ltd.).
In the said circumstances, nothing further remains to be considered in this Writ Petition and the same is dismissed accordingly.
P.R. RAMACHANDRA MENON, JUDGE.
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