High Court of KeralaWP(C)/16068/2015disposed of

M/S.Deep Overseas v. Intelligence Officer

2015-06-01Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 1ST DAY OF JUNE 2015/11TH JYAISHTA, 1937 WP(C).No. 16068 of 2015 (G) ---------------------------- PETITIONER(S):

-------------------------- M/S.DEEP OVERSEAS, 145/1, VILLAGE KHERA GARHI, G.T. KARNAL ROAD, DELHI -110 082, REPRESENTED BY ITS MANAGER, MANOJ KUMAR AGARWAL.

BY ADVS.SRI.HARISANKAR V. MENON, SMT.MEERA V.MENON.

RESPONDENT(S):

---------------------------- INTELLIGENCE OFFICER, SQUAD NO.VI, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM -682 015.

BY GOVT. PLEADER SMT.SOBHA ANNAMMA EAPEN.

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01-06-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

rs.

WP(C).No. 16068 of 2015 (G) APPENDIX PETITIONER'S EXHIBITS:- P1COPY OF ORDER ISSUED BY THE RESPONDENT DATED 07/10/2011. P2COPY OF APPELLATE ORDER PASSED BY THE ASST. COMMISSIONER (APPEALS), ERNAKULAM DATED 31/12/2013.

P3COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DATED 17/03/2014.

P3(A)- COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DATED 09/11/2014.

P3(B)- COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DATED 17/01/2015.

P3(C)- COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE RESPONDENT DATED 26/02/2015.

RESPONDENT'S EXHIBITS:- NIL.

//TRUE COPY// P.A. TO JUDGE rs.

A. MUHAMED MUSTAQUE, J.

-------------------------------------------- Writ Petition (C). No. 16068 of 2015 ------------------------------------------- Dated this the 1st day of June, 2015

J U D G M E N T

The petitioner has approached this Court aggrieved by the delay in considering the request for refund of the amount, made by him, based on the appellate order. Petitioner has made a request before the respondent for the refund. 2.

The learned Government Pleader points out that, the petitioner has to make a request before the assessing authority in terms of Section 89 of the KVAT Act.

In that view of the matter, if the petitioner makes a request before the assessing authority within two weeks from today, that application shall be considered by the assessing authority within a further period of 3 months.

Sd/- A. MUHAMED MUSTAQUE, JUDGE.