RAJAH HEALTHY ACRES (P) LTD., V. COMMERCIAL TAX OFFICER (LT),

WP(C)/8932/2022

AI Insights

The case involves Rajah Healthy Acres (P) Ltd., represented by its director Dr. Sreeraj Kunnasseri, who approached the Kerala High Court seeking a refund of luxury tax paid, which had not been refunded despite repeated requests. The respondent, the Commercial Tax Officer (LT), State GST Department, Palakkad, was accused of arbitrary action in refusing the refund. During the proceedings, the Government Pleader informed the court that the refund had been sanctioned and transferred to the Sub Treasury, assuring that it would be paid without delay. The petitioner also sought interest on the delayed refund, which the court left open for legal claim.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 726311 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 06-06-2022
• Assessment Year: misc
• Laws Referred To: Luxury Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SMT M M
• Assessee Lawyers: S KUMAR; M JOY; P J SABU; C J RAHUL
• Keywords: Delay in Refund; Interest on Refund; Luxury Tax Refund
• Section: 143(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 6TH DAY OF JUNE 2022 / 16TH JYAISHTA, 1944 WP(C) NO. 8932 OF 2022 PETITIONER: RAJAH HEALTHY ACRES (P) LTD., PERUMANNOOR, CHALISSERY P.O., PALAKKAD DISTRICT, REPRESENTED BY ITS DIRECTOR DR. SREERAJ KUNNASSERI. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) M.RAJAGOPAL JOY P.J. SABU C.J RAHUL A. RESPONDENT: COMMERCIAL TAX OFFICER (LT), STATE GST DEPARTMENT, PALAKKAD-678001. OTHER PRESENT: SMT. JASMIN M.M. (GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.06.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C)No.8932/2022 2 JUDGMENT The petitioner has approached this Court being aggrieved by the arbitrary action of the respondent in refusing to refund certain amounts paid by the petitioner as a luxury tax. It is submitted that, despite being entitled for a refund and despite repeated request, the amount of refund due to the petitioner has not been sanctioned or paid. 2. When this matter is taken up for consideration today, it is the submission of the learned Government Pleader appearing for the respondent that the amount has been sanctioned and has been transferred to the Sub Treasury and it will be paid to the petitioner without delay. 3. The learned counsel for the petitioner submits that the petitioner is also entitled to interest on the amount as the refund was delayed beyond reasonable time. Leaving it open to the petitioner to make a claim for interest, if he is legally entitled to the same, this writ petition is closed recording the submission of the learned Government Pleader. The amount due to the petitioner shall be paid without undue delay. sd/- GOPINATH P. JUDGE acd W.P.(C)No.8932/2022 3 APPENDIX OF WP(C) 8932/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER DATED 28/09/2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2012-13. Exhibit P1(A) COPY OF ASSESSMENT ORDER DATED 28/09/2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEARS 2013-14. Exhibit P1(B) COPY OF ASSESSMENT ORDER DATED 03/09/2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-2015. Exhibit P1(C) COPY OF ASSESSMENT ORDER DATED 18/11/2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16. Exhibit P1(D) COPY OF ASSESSMENT ORDER DATED 18/11/2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17. Exhibit P1(E) COPY OF ASSESSMENT ORDER DATED 18/11/2019 ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18. Exhibit P2 COPY OF THE COMMON ORDER DATED 16/07/2020 FOR THE YEARS 2012-13, 2013- 14, 2014-15, 2015-16, 2016-17 AND 2017- 18 BY THE JC (APPEALS), PALAKKAD. Exhibit P3 MODIFIED ORDER FOR THE YEAR 2012-13 DATED 18/08/2020 OF THE 1ST RESPONDENT. Exhibit P3(A) MODIFIED ORDER FOR THE YEAR 2013-14 DATED 18/08/2020 OF THE 1ST RESPONDENT. Exhibit P3(B) MODIFIED ORDER FOR THE YEAR 2014-15 DATED 18/08/2020 OF THE 1ST RESPONDENT. Exhibit P3(C) MODIFIED ORDER FOR THE YEAR 2015-16 DATED 18/08/2020 OF THE 1ST RESPONDENT. Exhibit P3(D) MODIFIED ORDER FOR THE YEAR 2016-17 W.P.(C)No.8932/2022 4 DATED 18/08/2020 OF THE 1ST RESPONDENT. Exhibit P3(E) MODIFIED ORDER FOR THE YEAR 2017-18 DATED 18/08/2020 OF THE 1ST RESPONDENT. Exhibit P4 RECTIFIED ORDER FOR THE YEAR 2012-13 DATED 28/01/2021 OF THE 1ST RESPONDENT. Exhibit P4(A) RECTIFIED ORDER FOR THE YEAR 2013-14 DATED 28/01/2021 OF THE 1ST RESPONDENT. Exhibit P4(B) RECTIFIED ORDER FOR THE YEAR 2014-15 DATED 28/01/2021 OF THE 1ST RESPONDENT. Exhibit P4(C) RECTIFIED ORDER FOR THE YEAR 2015-16 DATED 28/01/2021 OF THE 1ST RESPONDENT. Exhibit P4(D) RECTIFIED ORDER FOR THE YEAR 2016-17 DATED 28/01/2021 OF THE 1ST RESPONDENT. Exhibit P4(E) RECTIFIED ORDER FOR THE YEAR 2017-18 DATED 28/01/2021 OF THE 1ST RESPONDENT. Exhibit P5 COPY OF THE COMMON ORDER DATED 10/03/2021 FOR THE YEARS 2012-13, 2013- 14, 2014-15, 2015-16, 2016-17 AND 2017- 18 OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA NOS. 11/20, 12/20,13/20, 14/20, 15/20 AND 16/20. Exhibit P6 COPY OF THE REMINDER LETTER DATED 05/10/2021 MADE BEFORE THE 1ST RESPONDENT. Exhibit P6(A) COPY OF THE REMINDER LETTER DATED 09/11/2021 MADE BEFORE THE 1ST RESPONDENT. "