2019(03)LCX0031

IN THE HIGH COURT OF KERALA AT ERNAKULAM

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE

GIREESH BABU ALAMBADAN

Versus

STATE TAX OFFICER

WP(C).No. 7828 of 2019, dated 15.03.2019

Cases Quoted -

..

Advocated By -

PETITIONER'S: SRI.HARISANKAR V. MENON
 SMT.MEERA V.MENON
RESPONDENT'S: SMT. THUSHARA JAMES, GOVERNMENT PLEADER
SRI. P. VIJAYAKUMAR, ASSISTANT SOLICITOR GENERAL OF INDIA

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 15.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

The petitioner by Ext. P4 made request before the first respondent to refund the wrongly paid CGST and SGST. The petitioner, apart from seeking a refund of the amount paid as above also have prayer for adjusting the said amount towards IGST. Anyway, I am of the view that a decision shall be taken on the request for refund of CGST and SGST within a period of one week. It is also open for the respondent to consider the request for adjusting the amount towards IGST as well.

The writ petition is disposed of as above.

Sd/-
A.MUHAMED MUSTAQUE
akv JUDGE

                                                APPENDIX

PETITIONER'S/S EXHIBITS:

EXHIBIT P1                 COPY OF REGISTRATION CERTIFICATE OF THE PETITIONER ISSUED BY THE 1ST RESPONDENT DATED 21.5.2018.

EXHIBIT P2                 COPY OF RECEIPT NO.CPIN:18073200081498 PAYMENT MADE BY THE PETITIONER DATED 17.7.2018.

EXHIBIT P3                 COPY OF RECEIPT NO.CPIN:18073200198844 PAYMENT MADE BY THE PETITIONER DATED 25.7.2018.

EXHIBIT P4                 COPY OF APPLICATION SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 5.3.2019.

RESPONDENT'S/S EXHIBITS:                                                                                                            NIL.

//TRUE COPY//
CA TO JUDGE