Wp(C)/18448/2019 Of Pooppally Coir Mills v. Agricultural Income Tax And State Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941WP(C).No.18448 of 2019 PETITIONER/S: POOPPALLY COIR MILLS(REPRESENTED BY ITS MANAGING PARTNERDILIP CHERIAN THOMAS) AS ROAD, ALAPPUZHA-688007 BY ADVS.SRI.ANIL D. NAIRSHRI.GOKULRAJ L.SHRI.VIPIN P.SMT. ARYA ANILSRI.SREEJITH R.NAIR RESPONDENT/S: AGRICULTURAL INCOME TAX AND STATE TAX OFFICERKERALA STATE GOODS AND SERVICES TAXES DEPARTMENT, ALAPPUZHA-688001 KERALA STATE GOODS AND SERVICES TAXES DEPARTMENT, GP DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT The petitioner prays for consideration and expeditious disposal ofExt.P3 an application made for re-fund of tax granted pursuant to orderNo.A1-AIT-09/09-2017 and A1-IT-377/2018/07-2017 to 9-2017 dated07.08.2018. 2.The counsel for the petitioner has drawn the attention of Court to Exts.P1 and P2 and submitted that Ext.P3 is consequential in nature thereought to be timely consideration and disposal, because re-fund of excess taxpaid is also a valuable right of the assessee. 3.Heard Sri.Gokulraj L, learned counsel for the petitioner andDr.Thushara James, the learned Government Pleader and perused therecords. 4.Having regard to the circumstances stated above, this WritPetition is disposed of by this order. a)The petitioner re-submits Ext.P3 along with a copy of this order withinone week from today. The respondent shall dispose of Ext.P3 in accordancewith law, within four weeks thereafter. Sd/- S.V.BHATTI JUDGE PETITIONER'S EXHIBITS EXHIBIT P1EXHIBIT P2EXHIBIT P3 sd APPENDIX TRUE COPY OF THE ORDER GRANTING REFUND UNDER CGSTTRUE COPY OF THE ORDER GRANTING REFUND UNDER SGSTTRUE COPY OF THE REQUEST LETTER DATED 10.06.2019