The Kerala High Court directed the State Tax Officer to pass orders in the matter relating to filing of Form 21CC refund application as per the Kerala Value Added Tax ( KVAT ) Appellate Tribunal.
The present writ petition has been filed by the petitioner seeking the following reliefs: (i) Issue a writ of mandamus or other appropriate writ or orders directing the 1 st respondent to consider and dispose of the refund application in accordance with the direction contained in the order in a time bound manner with all consequential benefits.
(ii) To declare that on the facts and circumstances of the case the petitioner is entitled for refund in terms with Section 11(6) of the KVAT Act read with rule 47A of KVAT Rules.
The counsel for the petitioner submitted that he would like to confine his arguments for a direction to dispose of the refund application expeditiously, in accordance with the law.
Reshmita Ramachandran, the Government Pleader did not have objection to the said prayer of the petitioner.
A Single Bench of Justice Dinesh Kumar Singh held that “In view thereof, the present writ petition is disposed of, with direction to the 1st respondent to consider and pass order on the application of the petitioner, expeditiously, in accordance with the law, preferably within a period of one month”.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
