IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 17TH MARCH 2011 / 26TH PHALGUNA 1932 WP(C).No. 7779 of 2011(V) -------------------------------------- PETITIONER(S): ----------------------- M/S.REGENCY MARKETING CO., EAST CHURCH ROAD, ANGAMALY, A PARTNERSHIP FIRM, REPRESENTED BY ITS MANAGING PARTNER, SRI.JIDHIN KUDIYIRIPPIL. BY ADV. SRI.E.P.GOVINDAN, SMT.G.DEEPA. RESPONDENT(S): -------------------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ANGAMALY - 683 572. 2. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM – 695 001. R1 & R2 BY GOVT. PLEADER MR.C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/03/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.7779 of 2011 ------------------------------------------- Dated this the 17th day of March, 2011 J U D G M E N T ---------------------- Aggrieved by rejection of a claim for refund submitted in Form 21 CC of the Kerala Value Added Tax Act, 2003 (KVAT Act), the petitioner had preferred a rectification application as provided under Section 66, before the 1st respondent, as evidenced from Ext.P3. Contention of the petitioner is that under the provisions of the Finance Bill, 2011 the petitioner is fully eligible for credit of input tax based on the claim raised. It is evident from Ext.P4 that, Ext.P3 application was received in the office of the 1st respondent, as early as on 15.12.2010. 2. Considering pendency of Ext.P3 before the 1st respondent, I am of the view that, without going into the merits of the matter, this writ petition can be disposed of directing the said authority to consider and pass orders on Ext.P3. 3. Therefore the writ petition is disposed of directing 1st respondent to consider and pass orders on Ext.P3 application, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate, within a period of one month from W.P.(C).7779/11 -2- the date of receipt of a copy of this judgment. 4. Till such time a decision is taken by the 1st respondent recovery of amounts demanded under Ext.P1 shall be kept in abeyance. C.K.ABDUL REHIM, JUDGE. okb