Betty Sebastian V. The Assistant Commissioner, Department of Commercial Taxes, Special Circle III and The Fast Track Team, Commercial Taxes Department, Special Circle III

WP(C)/39445/2017

AI Insights

The case involves Betty Sebastian, the petitioner, who was assessed under the Kerala General Sales Tax Act. The Tribunal had set aside her assessment orders but allowed for the possibility of reopening them. The petitioner, having already paid a substantial amount in taxes, sought a refund following the Tribunal's decision. The respondents acknowledged the need to reopen the assessments but had not yet processed the refund. The court's intervention was sought to expedite the refund process.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 689750 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 20-12-2017
• Assessment Year: misc
• Laws Referred To: Kerala General Sales Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: C K GOVINDAN
• Assessee Lawyers: LIJU STEPHEN; INDU JACOB
• Keywords: Assessment Order; Inactivity; Refund; Reopening assessments
• Section: 44; 17D(2)(d)

Judgement Text

" IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR WEDNESDAY, THE 20TH DAY OF DECEMBER 2017 / 29TH AGRAHAYANA, 1939 WP(C).No. 39445 of 2017 ----------------- PETITIONER(S): ------------- BETTY SEBASTIAN, AGED 47 YEARS, W/O.V.D. SEBASTIAN, NOW RESIDING AT FLAT NO.7C, BETRONS TOWERS, BLOSSOM ROAD, ELAMKULAM, ERNAKULAM, KOCHI- 20. BY ADVS.SRI.LIJU.V.STEPHEN, SMT.INDU SUSAN JACOB. RESPONDENT(S): -------------- 1. THE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE III, COMMERCIAL TAX COMPLEX, ERNAKULAM, KOCHI -682 015. 2. THE FAST TRACK TEAM, COMMERCIAL TAXES DEPARTMENT, SPECIAL CIRCLE III, COMMERCIAL TAX COMPLEX, ERNAKULAM, KOCHI -682 015. BY SR. GOVT. PLEADER SRI.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-12-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs. WP(C).No. 39445 of 2017 (E) APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 A TRUE COPY OF THE ORDER DATED 26/02/2011 FOR THE ASSESSMENT YEAR 2003-2004. EXHIBIT P2 A TRUE COPY OF THE ORDER DATED 26/02/2011 FOR THE ASSESSMENT YEAR 2004-2005. EXHIBIT P3 A TRUE COPY OF THE COMMON ORDER DATED 27/06/2017 IN T.A. NO.75 AND 76 OF 2014. EXHIBIT P4 A TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER DATED 09/10/2017. RESPONDENT'S EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE rs. P.B.SURESH KUMAR, J. = = = = = = = = = = = = = = = W.P.(C).No.39445 of 2017-E. = = = = = = = = = = = = = = = Dated this the 20th day of December, 2017 J U D G M E N T Petitioner was an assessee under the Kerala General Sales Tax Act (the Act). Exts.P1 and P2 assessment orders of the petitioner have been set aside by the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal in terms of Ext.P3 order, giving liberty to the competent authority under the Act to reopen the assessments, if so advised, under sub-section (2)(d) of Section 17D of the Act. According to the petitioner, she has remitted Rs.39,00,000/- pursuant to Exts.P1 and P2 assessment orders. Consequently, in the light of Ext.P3 order of the Tribunal, petitioner preferred Ext.P4 application for refund of the said amount. It is stated by the petitioner that the assessments have not been reopened under sub- section (2)(d) of Section 17D of the Act as permitted by the W.P.(C).No.39445/2017-E. 2 Tribunal in terms of Ext.P3 order. The grievance of the petitioner, in the circumstances, concerns the inaction on the part of the competent authority under the Act in granting the refund claimed by the petitioner. 2. A statement has been filed on behalf of the respondents in this matter. The stand taken by the respondents in the statement is that steps are being taken to reopen the assessments of the petitioner as permitted by the Tribunal in terms of Ext. P3 order and notice has already been issued to the petitioner for the said purpose. 3. Heard the learned counsel for the petitioner as also the learned Government Pleader. 4. Ext P3 order was passed by the Tribunal as early as on 27/06/2017. The assessments of the petitioner are yet to be reopened as permitted by the Tribunal. In the circumstances, the writ petition is disposed of directing the respondents concerned to refund W.P.(C).No.39445/2017-E. 3 the tax collected from the petitioner pursuant to Exts.P1 and P2 assessment orders in accordance with Section 44 of the Act. This shall be done within six weeks from the date of receipt of a copy of this judgement. Sd/- P.B.SURESH KUMAR, JUDGE. Kvs/- // true copy // "