R.Jayasankar v. The Asst.Commissioner (Assessment)
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 31ST DAY OF AUGUST 2015/9TH BHADRA, 1937 WP(C).No. 26013 of 2015 (B) ---------------------------- PETITIONER :
----------------- R. JAYASANKAR, AGED 59 YEARS, M/S. CHELUR INDUSTRIES, OLD THEVARA ROAD, KOCHI - 682016.
BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS :
----------------------
1. THE ASST. COMMISSIONER (ASSESSMENT), KVAT SPECIAL CIRCLE - II, ERNAKULAM - 682013.
2. THE COMMERCIAL TAX OFFICER, 3RD CIRCLE, ERNAKULAM, KOCHI - 682013.
3. THE DY. COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682013. R1 TO R3 BY GOVERNMENT PLEADER SRI. LIJU V. STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31-08-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
bp
WP(C).No. 26013 of 2015 (B) APPENDIX PETITIONER'S EXHIBITS :
P1:
COPY OF APPLICATION FILED BY THE PETITIONER BEFORE THE R1 DT 19-6-2013.
P2:
COPY OF REMINDER FILED BY THE PETITIONER DT 16/3/2015. P3:
COPY OF LETTER FILED BY THE PETITIONER BEFORE THE R3 DT 18/6/2015. RESPONDENT'S EXHIBITS :
NIL.
//TRUE COPY// P.A. TO JUDGE bp
A.K.JAYASANKARAN NAMBIAR, J.
............................................................. W.P.(C).No.26013 of 2015 ............................................................. Dated this the 31st day of August, 2015 J U D G M E N T The petitioner who is an assessee under the Kerala Value Added Tax Act has applied for refund of excess input tax paid by him that is remaining unadjusted as on 31.03.2013. Ext.P1 is the application filed by the petitioner as early as on 25.06.2013. In the writ petition, the grievance of the petitioner is that his application for refund has not been considered by the 2nd respondent till date.
2. I have heard the learned counsel for the petitioner and the learned Government Pleader for the respondents.
3. On a consideration of the facts and circumstances of the case and also the submissions made across the bar, I direct the 2nd respondent to consider and pass orders on Ext.P1 application for refund filed by the petitioner expeditiously, at any rate, within a period of three weeks from the date of receipt of copy of this judgment. While passing orders as directed, the 2nd respondent shall also afford the petitioner an opportunity of hearing. The petitioner shall produce a copy of the writ petition along with a copy of this judgment before the 2nd respondent for further action. A.K.JAYASANKARAN NAMBIAR JUDGE mns