The Kerala High Court directed to decide refund application in the matter of excess tax amount paid under the Kerala Value Added Tax Act (KVAT), 2003.
The petitioner in the present matter is Jindal Photo Limited. The writ petition has been filed under Article 226 of the Constitution of India seeking the relief to issue a writ of mandamus or other appropriate writ or order directing the 1st respondent, Assistant Commissioner (Assessment) to effect refund of Rs.7,43,632/-, paid by petitioner for AY 2005-2006 (VAT) being the excess amount lying with department along with interest at the rate of 10% per annum in terms of Section 89 of the KVAT Act.
The counsel for the petitioner submitted that he would be satisfied if a direction issued to the 1st respondent to decide the refund application with respect to the excess tax amount paid by the petitioner as per the penalty order.
The said order was set aside by the order of the First Appellate Authority and therefore, the amount paid in pursuance to the modified penalty order is to be refunded to the petitioner, for which he has moved the request letter application.
A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the aforesaid submission, the present writ petition is disposed of with direction to the 1st respondent to decide Ext.P7 application for refund within a period of three weeks, in accordance with law.”
The Counsels Narayani Harikrishnan, R Jaikrishna, CS Arun Shankar and Anish P appeared for the petitioner and Reshmita Ramachandran, Government Pleader appeared for the State.
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