IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 24TH SEPTEMBER 2008 / 2ND ASWINA 1930 WP(C).No. 26835 of 2008(T) ---------------------------------------------- PETITIONER: ------------------ M/S.GRASIM INDUSTRIES LIMITED, BIRLAKOOTAM, MAVOOR, KOZHIKODE-673 661, REPRESENTED BY ITS GENERAL MANAGER, ADMINISTRATION LT.COL.K.K.MANU (RETD.) BY ADV. SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.ANIL D. NAIR RESPONDENTS: ---------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE COMMISSIONER OF COMMERCIAL TAXES, OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, SPECIAL CIRCLE-I, DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 26835 OF 2008 T -------------------------------------- Dated this the 24th September, 2008 JUDGMENT Complaint in the Writ Petition is that though the petitioner has made various payments towards its liability under the KGST Act and the CST Act, they were not given credit for. Petitioner intends to avail the benefits under the Amnesty Scheme. According to petitioner, a total amount of Rs. 74,27,529/= remains to be given due credit for. Learned Government Pleader was asked to get instructions. Today, when the matter came up, it is submitted that after the filing of the Writ Petition, on an enquiry, it is found that the petitioner is justified in regard to a sum of Rs.40,62,342/=. In the light of this submission, learned counsel for the petitioner submits that the Writ Petition can be closed without prejudice to the right of the petitioner to approach the Authority seeking the benefits under the Amnesty Scheme and also leaving open the right of the petitioner to substantiate its case in regard to the balance amount remainaing WPC.26835/08 T 2 to be given credit for. I feel that the said course can be accepted. Accordingly, the Writ Petition is disposed of recording the submission of the learned Government Pleader that due credit has been given for Rs. 40,62,342/=, on the basis of production of the documents by the petitioner to substantiate payment and leaving open it to the petitioner to substantiate its claim for the balance amount in Ext.P7 when the matter arises on the basis of any application to be filed under the Amnesty Scheme. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge