IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 24915 of 2009(H)
1. M/S.K.V.P.ENTERPRISES AND AGENCIES,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER, THIRD
... Respondent
2. THE INSPECTING ASST.COMMISSIONER,
3. THE ASSISTANT COMMISSIONER (ASSMT),
4. THE STATE OF KERALA, REPRESENTED
For Petitioner :SRI.E.P.GOVINDAN
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMACHANDRA MENON
Dated :28/08/2009
O R D E R
P.R.RAMACHANDRA MENON, J.
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WP(C) NO. 24915 OF 2009
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Dated this the 28th day of August, 2009
J U D G M E N T
The grievance of the petitioner is that, huge amount is lying at the hands of
the respondent, to be refunded to the petitioner, pursuant to finalization of the
proceedings, pursuant to Ext.P4 judgment, followed by Ext.P6 and P7 modified
assessment orders in respect of the assessment years 2002-03 and 2003-04,
after adjusting the dues for the year 2003-04. Learned counsel for the petitioner
submits that, the petitioner has already approached the first respondent by filing
Ext.P8 representation in this regard and the same is still pending.
2. Heard the learned Government Pleader as well.
3. Considering the facts and circumstances, the first respondent is
directed to consider and pass appropriate orders on Ext.P8 representation
preferred by the petitioner in accordance with law, after giving an opportunity of
hearing to the petitioner, which exercise shall finalized as expeditiously as
possible, at any rate, within three months from today. It is also made clear that, if
any amount is found as due to be refunded, such refund with interest if payable
under Section 44(4) of the KGST Act shall be also effected within one month
thereafter.
The Writ Petition is disposed of accordingly.
P.R.RAMACHANDRA MENON
JUDGE
dnc