M/S. SNOFIELD FOODS PRIVATE LIMITED V. COMMERCIAL TAX OFFICER

WP(C)/12478/2023

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The case revolves around a dispute between M/s. Snoffield Foods Private Limited and the Commercial Tax Officer, Special Circle, Palakkad, along with the Assistant Commissioner, Second Circle, Palakkad. The petitioner, a dealer under the KGST Act, contested an assessment order (Ext.P1) passed by the first respondent, which did not consider the petitioner's objections. After an unsuccessful appeal at the First Appellate Tribunal, the Tribunal issued an interim order (Ext.P2) directing a payment of Rs.2,10,000, which the petitioner complied with. Subsequently, the Tribunal's final order (Ext.P4) allowed the appeal and directed the acceptance of the petitioner's return, entitling the petitioner to a refund of the deposited amount. Despite these orders, the respondents failed to refund the amount or comply with the Tribunal's directions, leading to the filing of this writ petition.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 726035 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 08-06-2023
• Assessment Year: misc
• Laws Referred To: KGST Act, KGST Rules
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: GOVERNMENT PLEADER
• Assessee Lawyers: A KUMAR; P J ANILKUMAR; G MINI; P S SREE PRASAD; JOB ABRAHAM
• Keywords: Appeal; Assessment Order; Interest; Interim order; Refund
• Section: 45

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS THURSDAY, THE 8TH DAY OF JUNE 2023 / 18TH JYAISHTA, 1945 WP(C) NO. 12478 OF 2023 PETITIONER/S: M/S. SNOFIELD FOODS PRIVATE LIMITED V/623-B, KUPPAYODE ROAD, MARUTHA ROAD, PALAKKAD REPRESENTED BY ITS AUTHORIZED SIGNATORY SRI. FRANCIS J. PALLAN, PIN - 678007 BY ADVS. A.KUMAR P.J.ANILKUMAR G.MINI(1748) P.S.SREE PRASAD JOB ABRAHAM RESPONDENT/S: 1 COMMERCIAL TAX OFFICER SPECIAL CIRCLE, PALAKKAD,, PIN - 678001 2 ASSISTANT COMMISSIONER SECOND CIRCLE, PALAKKAD,, PIN - 678001 BY ADV GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.06.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 12478 OF 2023 2 JUDGMENT The writ petition is filed to direct the respondents to pass orders in terms of Ext.P4 order passed by the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal, Palakkad (in short, 'Tribunal'). 2. The brief relevant facts for the determination of the writ petition are: the petitioner is a dealer under the KGST Act. The 1st respondent passed Ext.P1 assessment order, against the petitioner, without considering the objection filed by the petitioner. The petitioner preferred an appeal before the First Appellate Tribunal, which was rejected. In the appeal filed against the CST and KGST assessment orders, the Tribunal directed payment of Rs.2,10,000/- as per Ext.P2 interim order, which was complied with, as evidenced by Ext.P3 cheque. Later, the Tribunal, by Ext.P4 order, allowed the appeal and directed the 1st respondent to accept the return submitted by the petitioner. Thus, the petitioner is now entitled for the refund of the amount that was WP(C) NO. 12478 OF 2023 3 deposited pursuant to Ext.P2 interim order. Even though Ext.P4 order was passed on 19.10.2009 and the petitioner submitted Ext.P5 request, till date the respondents have not given effect to the said order and refunded the amount. The petitioner is also entitled to interest on the amount to be refunded as prescribed under Rule 45 of the KGST Rules. Hence, the writ petition. 3. Heard; Sri. A.Kumar, the learned Counsel appearing for the petitioner and the learned Government Pleader appearing for the respondents. 4. Having considered the pleadings and materials on record and taking note of the fact that Ext.P4 order was passed by the Tribunal as early as on 19.10.2009 and the respondents have not refunded the amount despite Ext.P5 request dated 25.10.2014, I do not find any justifiable reason or ground on the part of the respondents in not refunding the amount deposited pursuant to Ext.P2 interim order with interest from 20.01.2010 as prayed for in the writ petition. Hence, I WP(C) NO. 12478 OF 2023 4 am inclined to allow the writ petition. Resultantly, the writ petition is allowed in the following manner: (i) The respondents are ordered to refund to the petitioner an amount of Rs.2,00,000/- (Rupees Two lakh only) with interest, on the said amount at the rate of 6% per annum from 20.01.2010 till the date of payment, within a period of one month from the date of receipt of a certified copy of this judgment. Sd/- C.S.DIAS JUDGE rkc/08.06.23 WP(C) NO. 12478 OF 2023 5 APPENDIX OF WP(C) 12478/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 13.03.2006. Exhibit P2 TRUE COPY OF THE INTERIM ORDER PASSED BY THE HON'BLE TRIBUNAL IN TA 117/2009 - THE KGST APPEAL DATED 02.04.2009. Exhibit P3 TRUE COPY OF THE CHEQUE DATED 02.05.2009 EVIDENCING PAYMENT OF RS.2,10,000/-. Exhibit P4 TRUE COPY OF THE ORDER PASSED BY THE HON'BLE TRIBUNAL IN TA 117/2009 DATED 19.10.2009. Exhibit P5 TRUE COPY OF THE REQUEST LETTER DATED 25.10.2014 OF THE PETITIONER TO THE 2ND RESPONDENT. "